<SEC-DOCUMENT>0001213900-23-086895.txt : 20231114
<SEC-HEADER>0001213900-23-086895.hdr.sgml : 20231114
<ACCEPTANCE-DATETIME>20231114160145
ACCESSION NUMBER:		0001213900-23-086895
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		90
CONFORMED PERIOD OF REPORT:	20230930
FILED AS OF DATE:		20231114
DATE AS OF CHANGE:		20231114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FlexShopper, Inc.
		CENTRAL INDEX KEY:			0001397047
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
		IRS NUMBER:				205456087
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-37945
		FILM NUMBER:		231405670

	BUSINESS ADDRESS:	
		STREET 1:		901 YAMATO ROAD
		STREET 2:		SUITE 260
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431
		BUSINESS PHONE:		(561) 367-1504

	MAIL ADDRESS:	
		STREET 1:		901 YAMATO ROAD
		STREET 2:		SUITE 260
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Anchor Funding Services, Inc.
		DATE OF NAME CHANGE:	20070419
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>f10q0923_flexshopper.htm
<DESCRIPTION>QUARTERLY REPORT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Tue Nov 14 17:13:25 UTC 2023 -->
<html xmlns:dtr="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2023" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:compsci="http://compsciresources.com" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:us-types="http://fasb.org/us-types/2023" xmlns:fpay="http://anchorfundingservices.com/20230930" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:srt="http://fasb.org/srt/2023" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:us-gaap="http://fasb.org/us-gaap/2023" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns="http://www.w3.org/1999/xhtml">
<head>
     <title> </title>

<meta content="text/html" http-equiv="Content-Type" />
</head>
<body><div style="font: 10pt Times New Roman, Times, Serif"><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>UNITED
STATES</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Washington,
D.C. 20549</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>FORM
<ix:nonNumeric contextRef="c0" name="dei:DocumentType">10-Q</ix:nonNumeric></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric>
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">For
the quarterly period ended&#160;<ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-year-en" name="dei:DocumentPeriodEndDate">September 30, <ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus">2023</ix:nonNumeric></ix:nonNumeric></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric>
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">For
the transition period from _______ to _______</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Commission
file number: <ix:nonNumeric contextRef="c0" name="dei:EntityFileNumber">001-37945</ix:nonNumeric></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><img alt="" src="image_001.jpg"/>&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityRegistrantName"><span style="font-family: Times New Roman, Times, Serif"><b>FLEXSHOPPER,
INC.</b></span></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Exact
name of registrant as specified in its charter)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 49%; border-bottom: black 1.5pt solid; text-align: center; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Delaware</span></ix:nonNumeric></td> <td style="width: 2%; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="width: 49%; border-bottom: black 1.5pt solid; text-align: center; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:EntityTaxIdentificationNumber"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20-5456087</span></ix:nonNumeric></td></tr> <tr style="vertical-align: top"> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(State or Other Jurisdiction of</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Incorporation or Organization)</span></p></td> <td style="text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(I.R.S. Employer</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Identification No.)</span></p></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine1">901 Yamato Road</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine2">Suite 260</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressCityOrTown">Boca Raton</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" format="ixt-sec:stateprovnameen" name="dei:EntityAddressStateOrProvince">Florida</ix:nonNumeric></span></td> <td style="width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressPostalZipCode"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33431</span></ix:nonNumeric></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of Principal Executive Offices)</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip Code)</span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 100%; border-bottom: black 1.5pt solid; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:CityAreaCode">(855)</ix:nonNumeric> <ix:nonNumeric contextRef="c0" name="dei:LocalPhoneNumber">353-9289</ix:nonNumeric></span></td></tr> <tr style="vertical-align: top"> <td style="text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Registrant&#8217;s Telephone Number, Including Area Code)</span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Securities
registered pursuant to Section 12(b) of the Act:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title of each class</span></td> <td style="width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading symbol(s)</span></td> <td style="width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name of each exchange on which<br/> registered</span></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:Security12bTitle"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock, par value $0.0001 per share</span></ix:nonNumeric></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:TradingSymbol"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FPAY</span></ix:nonNumeric></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The <ix:nonNumeric contextRef="c0" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric> Stock Market LLC</span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. <ix:nonNumeric contextRef="c0" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric>&#160;&#9746;&#160;&#160;&#160;No&#160;&#9744;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). <ix:nonNumeric contextRef="c0" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric>&#160;&#9746;&#160;&#160;&#160;No&#160;&#9744;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221;
&#8220;small reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer&#160;&#9744;</span></td> <td style="width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric>&#160;&#9746;</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer&#160;&#9744;</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company&#160;<ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company&#160;<ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.&#160;&#9744;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).&#160;Yes&#160;&#9744;&#160;&#160;&#160;No&#160;<ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityShellCompany">&#9746;</ix:nonNumeric></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of November 14, 2023, the issuer had a total of <ix:nonFraction contextRef="c1" decimals="INF" format="ixt:num-dot-decimal" name="dei:EntityCommonStockSharesOutstanding" scale="0" unitRef="shares">21,651,529</ix:nonFraction> shares of common stock outstanding.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt"></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>TABLE
OF CONTENTS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 10%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 80%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 10%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Page
    No.</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_001"><span style="font-size: 10pt">Cautionary
    Statement About Forward-Looking Statements</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_002">PART I - FINANCIAL INFORMATION</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_003">Financial Statements</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 2.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_004">Management&#8217;s Discussion and
    Analysis of Financial Condition and Results of Operations</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">29</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_005">Quantitative and Qualitative Disclosures
    About Market Risk</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">41</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_006">Controls and Procedures</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">41</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_007">PART II - OTHER INFORMATION</a></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_008">Legal Proceedings</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1A.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_009">Risk Factors</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 2.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_010">Unregistered Sales of Equity Securities
    and Use of Proceeds</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_011">Defaults Upon Senior Securities</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_012">Mine Safety Disclosures</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 5.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_013">Other Information</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 6.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_014">Exhibits</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">43</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_015">Signatures</a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">44</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 2; Options: NewSection --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>CAUTIONARY
STATEMENT ABOUT FORWARD-LOOKING STATEMENTS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
information set forth in this report may contain forward-looking statements within the meaning of Section 21E of the Securities Exchange
Act of 1934, as amended, which are intended to be covered by the &#8220;safe harbor&#8221; created by that section. Forward-looking statements,
which are based on certain assumptions and describe our future plans, strategies and expectations, can generally be identified by the
use of forward-looking terms such as &#8220;believe,&#8221; &#8220;expect,&#8221; &#8220;may,&#8221; &#8220;will,&#8221; &#8220;should,&#8221;
&#8220;could,&#8221; &#8220;would,&#8221; &#8220;seek,&#8221; &#8220;intend,&#8221; &#8220;plan,&#8221; &#8220;goal,&#8221; &#8220;project,&#8221;
&#8220;estimate,&#8221; &#8220;anticipate&#8221; &#8220;strategy,&#8221; &#8220;future,&#8221; &#8220;likely&#8221; or other comparable
terms and references to future periods. All statements other than statements of historical facts included in this report regarding our
strategies, prospects, financial condition, operations, costs, plans and objectives are forward-looking statements. Examples of forward-looking
statements include, among others, statements we make regarding the expansion of our lease-to-own program, expectations concerning our
partnerships with retail partners, investments in, and the success of, our underwriting technology and risk analytics platform, our ability
to collect payments due from customers, expected future operating results, and expectations concerning our business strategy.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Forward-looking
statements are neither historical facts nor assurances of future performance. Instead, they are based only on our current beliefs, expectations
and assumptions regarding the future of our business, future plans and strategies, projections, anticipated events and trends, the economy
and other future conditions. Because forward-looking statements relate to the future, they are subject to inherent uncertainties, risks
and changes in circumstances that are difficult to predict and many of which are outside of our control. Our actual results and financial
condition may differ materially from those indicated in the forward-looking statements. Therefore, you should not rely on any of these
forward-looking statements. Important factors that could cause our actual results and financial condition to differ materially from those
indicated in the forward-looking statements include, among others, the following:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">general economic conditions,
    including inflation, rising interest rates, and other adverse macro-economic conditions;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the impact of deteriorating
    macro-economic environment, including bank defaults and closures on our customer&#8217;s ability to make the payment they owe our
    business and on our proprietary algorithms and decisioning tools used in approving customer to be indicative of customer&#8217;s
    ability to perform;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to obtain adequate
    financing to fund our business operations in the future;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to maintain
    compliance with financial covenants under our credit agreement;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the failure to successfully
    manage and grow our FlexShopper.com e-commerce platform;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to compete
    in a highly competitive industry; </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our dependence on the success
    of our third-party retailers and our continued relationships with them;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our relationship with the
    bank partner that originate the loans in the bank partner loan model;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our compliance with various
    federal, state and local laws and regulations, including those related to consumer protection;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the failure to protect
    the integrity and security of customer and employee information;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to attract
    and retain key executives and employees; the business and financial impact of the COVID-19 pandemic;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">our ability to realize the deferred tax
    asset; and</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the other risks and uncertainties
    described in &#8220;Risk Factors&#8221; and &#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results
    of Operations&#8221; sections of our Annual Report on Form 10-K for the year ended December 31, 2022.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Any
forward-looking statement made by us in this report is based only on information currently available to us and speaks only as of the
date on which it is made. We undertake no obligation to publicly update any forward-looking statement, whether written or oral, that
may be made from time to time, whether as a result of new information, future developments or otherwise, except as may be required under
federal securities law. We anticipate that subsequent events and developments will cause our views to change. You should read this report
completely and with the understanding that our actual future results may be materially different from what we expect. Our forward-looking
statements do not reflect the potential impact of any future acquisitions, mergers, dispositions, joint ventures or investments we may
undertake. We qualify all of our forward-looking statements by these cautionary statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 3 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>PART
I. FINANCIAL INFORMATION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Item
1. Financial Statements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>CONDENSED
CONSOLIDATED BALANCE SHEETS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">ASSETS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">CURRENT ASSETS:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">5,732,483</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">6,051,713</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Restricted
    cash</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashCurrent" scale="0" unitRef="usd">5,326</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashCurrent" scale="0" unitRef="usd">121,636</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Lease
    receivables, net</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd">41,421,040</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd">35,540,043</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Loan
    receivables at fair value</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">31,679,882</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">32,932,504</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Prepaid
    expenses and other assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd">2,839,591</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd">3,489,136</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Lease
    merchandise, net</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseNetCurrent" scale="0" unitRef="usd">23,596,608</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseNetCurrent" scale="0" unitRef="usd">31,550,441</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Total
    current assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">105,274,930</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">109,685,473</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Property
    and equipment, net</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">9,011,047</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">8,086,862</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Right
    of use asset, net</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:RightOfUseAssetNet" scale="0" unitRef="usd">1,281,918</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:RightOfUseAssetNet" scale="0" unitRef="usd">1,406,270</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Intangible
    assets, net</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">13,833,595</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">15,162,349</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Other
    assets, net</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssets" scale="0" unitRef="usd">1,809,511</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssets" scale="0" unitRef="usd">1,934,728</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Deferred
    tax asset, net</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd">13,206,051</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd">12,013,828</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Total
    assets</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd">144,417,052</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd">148,289,510</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">LIABILITIES
    AND STOCKHOLDERS&#8217; EQUITY</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">CURRENT
    LIABILITIES:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Accounts
    payable</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableCurrent" scale="0" unitRef="usd">4,010,544</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableCurrent" scale="0" unitRef="usd">6,511,943</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Accrued
    payroll and related taxes</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedPayrollTaxesCurrent" scale="0" unitRef="usd">603,838</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedPayrollTaxesCurrent" scale="0" unitRef="usd">310,820</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Promissory
    notes to related parties, including accrued interest</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd">192,009</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd">1,209,455</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Accrued
    expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd">2,834,954</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd">3,988,093</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Lease
    liability - current portion</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseLiabilityCurrent" scale="0" unitRef="usd">236,628</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseLiabilityCurrent" scale="0" unitRef="usd">208,001</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Total
    current liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">7,877,973</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">12,228,312</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Loan payable under credit agreement to beneficial shareholder, net of unamortized issuance costs of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentCarryingAmount" scale="0" unitRef="usd">141,148</ix:nonFraction> at September 30, 2023 and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentCarryingAmount" scale="0" unitRef="usd">352,252</ix:nonFraction> at December 31, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermLoansPayable" scale="0" unitRef="usd">86,063,852</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermLoansPayable" scale="0" unitRef="usd">80,847,748</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Promissory notes to related parties, net of unamortized issuance costs of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent" scale="0" unitRef="usd">764,651</ix:nonFraction> at September 30, 2023 and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent" scale="0" unitRef="usd">0</ix:nonFraction> at December 31, 2022 and net of current portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:PromissoryNotesToRelatedPartiesNetOfCurrentPortion" scale="0" unitRef="usd">9,985,349</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:PromissoryNotesToRelatedPartiesNetOfCurrentPortion" scale="0" unitRef="usd">10,750,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Promissory note related to acquisition, net of discount of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetOfDiscountAcquisition" scale="0" unitRef="usd">987,313</ix:nonFraction> at September 30, 2023 and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetOfDiscountAcquisition" scale="0" unitRef="usd">1,165,027</ix:nonFraction> at December 31, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:PromissoryNoteRelatedToAcquisition1" scale="0" unitRef="usd">3,191,272</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:PromissoryNoteRelatedToAcquisition1" scale="0" unitRef="usd">3,158,471</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Loan payable under Basepoint credit agreement, net of unamortized issuance costs of<span style="-sec-ix-hidden: hidden-fact-1"> </span>$<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLongTermDebtNoncurrent" scale="0" unitRef="usd">102,580</ix:nonFraction> at September 30, 2023</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesAndLoansPayable" scale="0" unitRef="usd">7,310,025</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-0; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Purchase
    consideration payable related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-2; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNotesPayable" scale="0" unitRef="usd">8,703,684</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Lease
    liabilities, net of current portion</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseLiabilityNonCurrent" scale="0" unitRef="usd">1,386,769</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseLiabilityNonCurrent" scale="0" unitRef="usd">1,566,622</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Total
    liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd">115,815,240</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd">117,254,837</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">STOCKHOLDERS&#8217;
    EQUITY</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Series 1 Convertible Preferred Stock, $<ix:nonFraction contextRef="c6" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c7" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.001</ix:nonFraction></ix:nonFraction> par value - authorized <ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">250,000</ix:nonFraction></ix:nonFraction> shares, issued and outstanding <ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesOutstanding" scale="0" unitRef="shares"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction> shares at $<ix:nonFraction contextRef="c6" decimals="2" format="ixt:num-dot-decimal" name="fpay:PreferredStockStatedValue" scale="0" unitRef="usd"><ix:nonFraction contextRef="c7" decimals="2" format="ixt:num-dot-decimal" name="fpay:PreferredStockStatedValue" scale="0" unitRef="usd">5.00</ix:nonFraction></ix:nonFraction> stated value</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockValue" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockValue" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock, $<ix:nonFraction contextRef="c8" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c9" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.001</ix:nonFraction></ix:nonFraction> par value - authorized <ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">25,000</ix:nonFraction></ix:nonFraction> shares, issued and outstanding <ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesOutstanding" scale="0" unitRef="shares"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction> shares at $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="fpay:PreferredStockStatedValue" scale="0" unitRef="usd"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="fpay:PreferredStockStatedValue" scale="0" unitRef="usd">1,000</ix:nonFraction></ix:nonFraction> stated value</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockValue" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockValue" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Common stock, $<ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.0001</ix:nonFraction></ix:nonFraction> par value - authorized <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares">40,000,000</ix:nonFraction></ix:nonFraction> shares, issued and outstanding <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">21,752,304</ix:nonFraction></ix:nonFraction> shares at September 30, 2023 and <ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">21,750,804</ix:nonFraction></ix:nonFraction> shares at December 31, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">2,176</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">2,176</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Treasury shares, at cost &#8211; <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockCommonShares" scale="0" unitRef="shares">100,775</ix:nonFraction> shares at September 30, 2023</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValue" scale="0" unitRef="usd">100,225</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-3; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: hidden-fact-4">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Additional
    paid in capital</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd">42,074,553</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd">39,819,420</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    deficit</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd">36,178,352</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd">31,590,583</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Total
    stockholders&#8217; equity</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">28,601,812</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">31,034,673</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd">144,417,052</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd">148,289,510</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b>&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">The
accompanying notes are an integral part of these condensed consolidated statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 4; Options: NewSection --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>(unaudited)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">For
    the three months<br/> ended<br/> September &#160;30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">For
    the nine months<br/> ended<br/> September &#160;30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Revenues:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Lease
    revenues and fees, net</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFeesNet" scale="0" unitRef="usd">21,082,199</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFeesNet" scale="0" unitRef="usd">24,512,086</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFeesNet" scale="0" unitRef="usd">68,703,201</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFeesNet" scale="0" unitRef="usd">82,746,874</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Loan
    revenues and fees, net of changes in fair value</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" scale="0" unitRef="usd">10,304,247</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" scale="0" unitRef="usd">1,629,365</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" scale="0" unitRef="usd">18,001,057</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" scale="0" unitRef="usd">8,897,964</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Total
    revenues</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">31,386,446</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">26,141,451</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">86,704,258</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">91,644,838</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Costs
    and expenses:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Depreciation
    and impairment of lease merchandise</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAndAmortization" scale="0" unitRef="usd">13,061,958</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAndAmortization" scale="0" unitRef="usd">18,746,897</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAndAmortization" scale="0" unitRef="usd">42,893,163</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationAndAmortization" scale="0" unitRef="usd">56,114,813</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Loan
    origination costs and fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:LoanOriginationCostsAndFees" scale="0" unitRef="usd">1,389,107</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:LoanOriginationCostsAndFees" scale="0" unitRef="usd">1,027,097</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:LoanOriginationCostsAndFees" scale="0" unitRef="usd">4,878,158</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:LoanOriginationCostsAndFees" scale="0" unitRef="usd">2,256,838</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Marketing</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MarketingExpense" scale="0" unitRef="usd">1,671,137</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MarketingExpense" scale="0" unitRef="usd">2,393,185</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MarketingExpense" scale="0" unitRef="usd">4,258,904</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MarketingExpense" scale="0" unitRef="usd">8,178,120</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Salaries
    and benefits</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LaborAndRelatedExpense" scale="0" unitRef="usd">3,231,100</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LaborAndRelatedExpense" scale="0" unitRef="usd">2,820,033</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LaborAndRelatedExpense" scale="0" unitRef="usd">8,933,998</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LaborAndRelatedExpense" scale="0" unitRef="usd">8,799,395</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Operating
    expenses</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherGeneralExpense" scale="0" unitRef="usd">6,080,725</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherGeneralExpense" scale="0" unitRef="usd">5,702,800</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherGeneralExpense" scale="0" unitRef="usd">17,666,366</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherGeneralExpense" scale="0" unitRef="usd">17,124,288</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Total
    costs and expenses</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostsAndExpenses" scale="0" unitRef="usd">25,434,027</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostsAndExpenses" scale="0" unitRef="usd">30,690,012</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostsAndExpenses" scale="0" unitRef="usd">78,630,589</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostsAndExpenses" scale="0" unitRef="usd">92,473,454</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Operating
    income/ (loss)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" unitRef="usd">5,952,419</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd">4,548,561</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" unitRef="usd">8,073,669</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd">828,616</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Interest
    expense including amortization of debt issuance costs</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">4,746,801</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">3,030,142</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">13,846,685</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">7,336,048</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Income/
    (loss) before income taxes</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" unitRef="usd">1,205,618</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd">7,578,703</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd">5,773,016</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd">8,164,664</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">(Loss)/
    benefit from income taxes</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd">265,517</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">1,298,269</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">1,185,247</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">13,892,516</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Net
    income/ (loss)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">940,101</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">6,280,434</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">4,587,769</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">5,727,852</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Dividends
    on Series 2 Convertible Preferred Shares</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">1,069,456</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">609,778</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">3,034,182</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">1,829,332</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Net
    (loss)/ income attributable to common and Series 1 Convertible Preferred shareholders</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">129,355</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">6,890,212</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">7,621,951</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" unitRef="usd">3,898,520</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Basic
    and diluted (loss)/ income per common share:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Basic</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.01</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.32</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.35</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" unitRef="usdPershares">0.18</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Diluted</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.01</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.32</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.35</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" unitRef="usdPershares">0.17</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">WEIGHTED AVERAGE COMMON
    SHARES:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Basic</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">21,716,852</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">21,681,853</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">21,740,027</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">21,611,879</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Diluted</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares">21,716,852</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares">21,681,853</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares">21,740,027</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares">22,403,447</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">The
accompanying notes are an integral part of these condensed consolidated statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 5 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>CONDENSED
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS&#8217; EQUITY</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>For
the nine months ended September 30, 2023 and 2022</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>(unaudited)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Series
    1 <br/> Convertible <br/> Preferred Stock</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Series
    2 <br/> Convertible <br/> Preferred Stock</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common
    Stock</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Treasury
    Stock</b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Additional</span></p></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Accumulated</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Paid
    in</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Deficit</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Total</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt; width: 28%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    January 1, 2023</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c13" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c14" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c15" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,750,804</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,176</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-5; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-6; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">39,819,420</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">31,590,583</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">31,034,673</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Provision
    for compensation expense related to stock-based compensation</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-7; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-8; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-9; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-10; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">420,748</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-11; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">420,748</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Exercise
    of stock options into common stock</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-12; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-13; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-14; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-15; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c21" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" scale="0" unitRef="shares">1,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-16; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-17; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">1,185</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-18; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">1,185</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-19; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-20; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-21; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-22; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-23; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">230,215</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">230,215</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    March 31, 2023</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c26" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c27" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c28" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,752,304</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,176</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-24; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-25; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c30" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">40,241,353</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c31" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">31,820,798</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">31,226,391</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Provision
    for compensation expense related to stock-based compensation</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-26; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-27; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-28; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-29; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">443,800</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-30; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c39" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">443,800</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Extension
    of warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-31; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-32; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-33; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-34; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" scale="0" unitRef="usd">917,581</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c39" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" scale="0" unitRef="usd">917,581</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-35; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-36; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-37; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-38; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-39; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">5,297,655</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c39" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">5,297,655</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    June 30, 2023</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c40" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c40" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c41" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c42" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,752,304</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,176</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-40; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-41; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c44" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">41,602,734</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c45" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">37,118,453</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c46" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">27,290,117</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Provision
    for compensation expense related to stock-based compensation</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-42; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-43; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-44; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-45; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c51" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">471,819</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-46; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">471,819</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Purchases
    of treasury stock</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">-</div></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-48">-</div></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-51; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<span style="font-size: 8pt"><ix:nonFraction contextRef="c50" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockSharesAcquired" scale="0" sign="-" unitRef="shares">100,775</ix:nonFraction></span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)<span style="font-size: 8pt">&#160;</span></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c50" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValueAcquiredCostMethod" scale="0" unitRef="usd">100,225</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">-</div></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">-</div></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValueAcquiredCostMethod" scale="0" unitRef="usd">100,225</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    income</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-55; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-56; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-57; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-58; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-59; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c52" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">940,101</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">940,101</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    September 30, 2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c53" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c53" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c54" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c54" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c55" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,752,304</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c55" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,176</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c56" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">100,775</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)<span style="font-size: 8pt">&#160;</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c56" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">100,225</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c57" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">42,074,553</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c58" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">36,178,352</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">28,601,812</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Series
    1 <br/>
    Convertible <br/>
    Preferred Stock</b></span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Series
    2 <br/>
    Convertible <br/>
    Preferred Stock</b></span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Common
    Stock</b></span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Additional
    <br/>
    Paid in</b></span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Accumulated</b></span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Shares</b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Amount</b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Shares</b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Amount</b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Shares</b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Amount</b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Capital</b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Deficit</b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Total</b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 41%; padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    January 1, 2022</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c59" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c59" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c60" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c61" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,442,278</ix:nonFraction></span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c61" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,144</ix:nonFraction></span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c62" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">38,560,117</ix:nonFraction></span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">45,222,302</ix:nonFraction></span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">16,143,619</ix:nonFraction></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Provision
    for compensation expense related to stock-based compensation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-60; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-61; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-62; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">305,229</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-63; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">305,229</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Exercise
    of stock options into common stock</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-64; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-65; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-66; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-67; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c67" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" scale="0" unitRef="shares">162,956</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c67" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">17</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">137,040</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-68; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">137,057</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net loss</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-69; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-70; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-71; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-72; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">2,380,935</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">2,380,935</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    March 31, 2022</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c71" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c71" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c72" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c72" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c73" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,605,234</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c73" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,161</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c74" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">39,002,386</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c75" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">47,603,237</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c76" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">14,204,970</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Provision
    for compensation expense related to stock-based compensation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-73; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-74; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-75; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">257,476</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-76; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c82" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">257,476</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net income</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-77; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-78; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-79; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-80; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c81" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">14,389,221</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c82" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">14,389,221</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    June 30, 2022</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c83" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c83" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c84" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c85" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,605,234</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c85" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,161</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c86" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">39,259,862</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c87" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">33,214,016</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c88" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">28,851,667</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Provision
    for compensation expense related to stock-based compensation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-81; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-82; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-83; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">387,298</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-84; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd">387,298</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Exercise
    of stock options into common stock</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-85; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-86; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-87; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-88; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c91" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" scale="0" unitRef="shares">145,570</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c91" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">15</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">124,433</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-89; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">124,448</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net loss</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-90; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-91; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-92; font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">6,280,434</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">6,280,434</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    September 30, 2022</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c94" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c94" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">851,660</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c95" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,952</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c95" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">21,952,000</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c96" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">21,750,804</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c96" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">2,176</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">39,771,593</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c98" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" sign="-" unitRef="usd">39,494,450</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">23,082,979</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">The
accompanying notes are an integral part of these condensed consolidated statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 6 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>For
the nine months ended September 30, 2023 and 2022</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>(unaudited)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">CASH FLOWS FROM OPERATING ACTIVITIES:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net (loss)/ income</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">4,587,769</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">5,727,852</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Adjustments to reconcile net (loss)/ income
    to net cash provided by/ (used in) operating activities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation and impairment of lease merchandise</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd">42,893,163</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd">56,114,813</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other depreciation and amortization</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDepreciationAndAmortization" scale="0" unitRef="usd">5,674,931</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDepreciationAndAmortization" scale="0" unitRef="usd">3,303,591</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization of debt issuance costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfFinancingCosts" scale="0" unitRef="usd">376,857</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfFinancingCosts" scale="0" unitRef="usd">163,169</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization of discount on the promissory
    note related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfDebtDiscountPremium" scale="0" unitRef="usd">177,714</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-93; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Compensation expense related to stock-based
    compensation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd">1,336,367</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd">950,003</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision for doubtful accounts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">32,123,950</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">42,639,102</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest in kind added to promissory notes
    balance</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-94; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaidInKindInterest" scale="0" unitRef="usd">128,223</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Deferred income tax</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">1,192,223</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">13,924,955</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net changes in the fair value of loans receivables
    at fair value</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue" scale="0" sign="-" unitRef="usd">6,258,279</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue" scale="0" unitRef="usd">1,938,570</ix:nonFraction></span></td><td style="text-align: left"></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Changes in operating assets and liabilities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Lease receivables</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInLeasingReceivables" scale="0" unitRef="usd">38,004,947</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInLeasingReceivables" scale="0" unitRef="usd">50,591,071</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Loans receivables at fair
    value</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:IncreaseDecreaseInLoansReceivableAtFairValue" scale="0" sign="-" unitRef="usd">7,510,901</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:IncreaseDecreaseInLoansReceivableAtFairValue" scale="0" unitRef="usd">24,970,008</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Prepaid expenses and other
    assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" scale="0" sign="-" unitRef="usd">641,039</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" scale="0" sign="-" unitRef="usd">344,766</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Lease merchandise</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:IncreaseDecreaseInLeaseLiability" scale="0" unitRef="usd">34,939,330</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:IncreaseDecreaseInLeaseLiability" scale="0" unitRef="usd">45,825,525</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Security deposits</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-95; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecurityDeposits" scale="0" sign="-" unitRef="usd">4,956</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Purchase consideration payable
    related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueToOtherRelatedParties" scale="0" unitRef="usd">208,921</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-96; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Lease liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" scale="0" sign="-" unitRef="usd">19,566</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" scale="0" sign="-" unitRef="usd">8,732</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Accounts payable</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsPayable" scale="0" sign="-" unitRef="usd">2,501,399</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsPayable" scale="0" sign="-" unitRef="usd">4,106,711</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Accrued payroll and related
    taxes</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" scale="0" unitRef="usd">293,018</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" scale="0" unitRef="usd">312,387</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Accrued
    expenses</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilities" scale="0" sign="-" unitRef="usd">1,170,585</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilities" scale="0" unitRef="usd">264,019</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net cash provided by/
    (used in) operating activities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" unitRef="usd">2,562,763</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd">27,545,463</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">CASH FLOWS FROM INVESTING ACTIVITIES</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchases of property and equipment, including
    capitalized software costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd">4,565,819</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd">4,855,150</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Purchases of data costs</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:PurchasesOfDataCosts" scale="0" unitRef="usd">570,820</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:PurchasesOfDataCosts" scale="0" unitRef="usd">1,220,722</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net cash used in investing
    activities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">5,136,639</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">6,075,872</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">CASH FLOWS FROM FINANCING ACTIVITIES</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Proceeds from loan payable under credit agreement</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromLinesOfCredit" scale="0" unitRef="usd">7,800,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromLinesOfCredit" scale="0" unitRef="usd">32,855,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Repayment of loan payable under credit agreement</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfLinesOfCredit" scale="0" unitRef="usd">2,795,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfLinesOfCredit" scale="0" unitRef="usd">5,730,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Repayment of promissory notes to related parties</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfRelatedPartyDebt" scale="0" unitRef="usd">1,000,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-97; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Repayment of loan payable under Basepoint credit
    agreement</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:RepaymentOfLoanPayableUnderBasepointCreditAgreement" scale="0" unitRef="usd">1,500,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-98; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Debt issuance related costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsOfDebtIssuanceCosts" scale="0" unitRef="usd">115,403</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsOfDebtIssuanceCosts" scale="0" unitRef="usd">86,932</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Proceeds from exercise of stock options</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromStockOptionsExercised" scale="0" unitRef="usd">1,185</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromStockOptionsExercised" scale="0" unitRef="usd">261,505</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Proceeds from promissory notes to related parties</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-99; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromRelatedPartyDebt" scale="0" unitRef="usd">7,000,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Principal payment under finance lease obligation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeasePrincipalPayments" scale="0" unitRef="usd">7,308</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeasePrincipalPayments" scale="0" unitRef="usd">8,388</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Repayment of purchase consideration payable
    related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfNotesPayable" scale="0" unitRef="usd">144,913</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-100; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchases of treasury stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForRepurchaseOfCommonStock" scale="0" unitRef="usd">100,225</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-101; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Repayment of installment
    loan</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-102; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfBankDebt" scale="0" unitRef="usd">8,406</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net cash provided by
    financing activities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd">2,138,336</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd">34,282,779</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">(DECREASED)/ INCREASE IN CASH and RESTRICTED
    CASH</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" scale="0" sign="-" unitRef="usd">435,540</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" scale="0" unitRef="usd">661,444</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">CASH and RESTRICTED CASH, beginning of period</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">6,173,349</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">5,094,642</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">CASH and RESTRICTED CASH,
    end of period</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">5,737,809</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">5,756,086</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Supplemental cash flow information:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest paid</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxesPaidNet" scale="0" unitRef="usd">12,676,766</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxesPaidNet" scale="0" unitRef="usd">6,828,663</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Due date extension of warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:DueDateExtensionOfWarrants" scale="0" unitRef="usd">917,581</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-103; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">The
accompanying notes are an integral part of these condensed consolidated statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 7 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>FLEXSHOPPER,
INC.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Notes
To Condensed Consolidated Financial Statements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>For
the nine months ended September 30, 2023 and 2022</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>(Unaudited)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>1.
BASIS OF PRESENTATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
unaudited condensed consolidated interim financial statements have been prepared in accordance with the instructions to Form 10-Q and
Article 8 of Regulation S-X and in conformity with accounting principles generally accepted in the United States of America (&#8220;GAAP&#8221;)
applicable to interim financial information. Accordingly, the information presented in the interim financial statements does not include
all information and disclosures necessary for a fair presentation of FlexShopper, Inc.&#8217;s financial position, results of operations
and cash flows in conformity with GAAP for annual financial statements. In the opinion of management, these financial statements reflect
all adjustments consisting of normal recurring accruals, necessary for a fair statement of our financial position, results of operations
and cash flows for such periods. The results of operations for any interim period are not necessarily indicative of the results for the
full year. These financial statements should be read in conjunction with the financial statements and notes thereto contained in FlexShopper,
Inc.&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2022 filed with the SEC on April 24, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
condensed consolidated balance sheet as of December 31, 2022 contained herein has been derived from audited financial statements at that
date but does not include all of the information and footnotes required by GAAP for complete financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
prior year/period amounts have been reclassified to conform to the current year presentation.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:BusinessCombinationDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>2.
BUSINESS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexShopper,
Inc. (the &#8220;Company&#8221;) is a corporation organized under the laws of the State of Delaware in 2006. The Company owns <ix:nonFraction contextRef="c100" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterestOwnershipPercentageByParent" scale="-2" unitRef="pure">100</ix:nonFraction>% of
FlexShopper, LLC, a North Carolina limited liability company, owns <ix:nonFraction contextRef="c101" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterestOwnershipPercentageByParent" scale="-2" unitRef="pure">100</ix:nonFraction>% of FlexLending, LLC, a Delaware limited liability company, and
owns <ix:nonFraction contextRef="c102" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterestOwnershipPercentageByParent" scale="-2" unitRef="pure">100</ix:nonFraction>% of Flex Revolution, LLC, a Delaware limited liability company. The Company is a holding corporation with no operations except
for those conducted by its subsidiaries FlexShopper, LLC, FlexLending, LLC and Flex Revolution, LLC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
January 2015, in connection with the Credit Agreement entered in March 2015 (see Note 8), FlexShopper 1 LLC and FlexShopper 2 LLC were
organized as wholly owned Delaware subsidiaries of FlexShopper LLC to conduct operations. FlexShopper Inc, together with its subsidiaries,
are hereafter referred to as &#8220;FlexShopper.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexShopper,
LLC provides durable goods to consumers on a lease-to-own basis (&#8220;LTO&#8221;). After receiving a signed consumer lease, the Company
then funds the leased item by purchasing the item from the Company&#8217;s merchant partner and leasing it to the consumer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexLending,
LLC participates in a consumer finance program offered by a third-party bank partner. The third-party originates unsecured consumer loans
through strategic sales channels. Under this program, FlexLending, LLC purchases a participation interest in each of the loans originated
by the third-party.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Flex
Revolution, LLC operates a direct origination model for consumers in 11 states. In the direct origination model, applicants who apply
and obtain a loan through our platform are underwritten, approved, and funded directly by the Company.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 8 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_1" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>3.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Principles
of Consolidation -</b> The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries
after elimination of intercompany balances and transactions.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:UseOfEstimates"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Estimates
-</b> The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial
statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:SegmentReportingPolicyPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Segment
Information</b> - Operating segments are defined as components of an enterprise about which separate financial information is available
between which resources are allocated by the chief operating decision maker. The Company&#8217;s chief operating decision maker is the
chief executive officer. The Company has one&#160;operating and reportable segment that include all the Company&#8217;s financial services,
which is consistent with the current organizational structure.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Cash
and Cash Equivalents &#8211; </b>The Company considers all highly liquid investments with a maturity of three&#160;months or less when
purchased to be cash equivalents. The Company maintains cash and cash equivalents with high-quality financial institutions, which at
times exceed the Federal Deposit Insurance Corporation insurance limits. While the Company monitors daily the cash balances in its operating
accounts and adjusts the balances as appropriate, these balances could be impacted if one or more of the financial institutions with
which the Company deposits fails or is subject to other adverse conditions in the financial or credit markets. To date, the Company has
experienced no loss or lack of access to its invested cash or cash equivalents; however, no assurance can be provided that access to
invested cash and cash equivalents will not be impacted by adverse conditions in the financial and credit markets. As of September 30,
2023 and 2022, the Company had no cash equivalents.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Restricted
Cash &#8211;</b> The Company classifies all cash whose use is limited by contractual provisions as restricted cash. Restricted cash as
of September 30, 2023 and December 31, 2022 consists primarily of cash required by our third-party banking partner to cover obligations
related to loan participation.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_2" id="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfRestrictedCashAndCashEquivalentsTextBlock"><span style="font-family: Times New Roman, Times, Serif">The
reconciliation of cash and restricted cash is as follows:</span></ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock-c0_cont_1"><ix:continuation id="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,<br/>
    2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">5,732,483</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">6,051,713</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashCurrent" scale="0" unitRef="usd">5,326</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashCurrent" scale="0" unitRef="usd">121,636</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total cash and restricted
    cash</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">5,737,809</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">6,173,349</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:RevenueRecognitionAllowances"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Revenue
Recognition</b> - Merchandise is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with
non-refundable lease payments. Generally, the customer has the right to acquire title either through a 90-day same as cash option, an
early purchase option, or through completion of all required lease payments, generally 52 weeks. On any current lease, customers have
the option to cancel the agreement in accordance with lease terms and return the merchandise. Customer agreements are accounted for as
operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Revenue for lease payments
received prior to their due date is deferred and is recognized as revenue in the period to which the payments relate. Revenues from leases
and sales are reported net of sales taxes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 9 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_2" id="_SignificantAccountingPoliciesTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" continuedAt="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_1" escape="true" name="us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Receivables and Allowance for Doubtful Accounts -</b> FlexShopper seeks to collect amounts owed under its leases from each customer on
a weekly or biweekly basis by charging their bank accounts or credit cards. Lease receivables are principally comprised of lease payments
currently owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the aforementioned manner
and therefore the Company has an in-house and near-shore team to collect on the past due amounts. FlexShopper maintains an allowance
for doubtful accounts, under which FlexShopper&#8217;s policy is to record an allowance for estimated uncollectible charges, primarily
based on historical collection experience that considers both the aging of the lease and the origination channel. Other qualitative factors
are considered in estimating the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance
is adequate to absorb all expected losses. <ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock">The lease receivables balances consisted of the following as of September 30, 2023 and December
31, 2022:</ix:nonNumeric></span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock-c0_cont_1"><ix:continuation continuedAt="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_2" id="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,<br/>
    2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31,<br/> 2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease receivables</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableGrossCurrent" scale="0" unitRef="usd">53,168,976</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableGrossCurrent" scale="0" unitRef="usd">48,618,843</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Allowance for doubtful
    accounts</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" scale="0" unitRef="usd">11,747,936</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" scale="0" unitRef="usd">13,078,800</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease receivables, net</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd">41,421,040</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd">35,540,043</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_3" id="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexShopper
does not charge off any customer account until it has exhausted all collection efforts with respect to each account, including attempts
to repossess items. <ix:nonNumeric contextRef="c0" continuedAt="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock-c0_cont_1" escape="true" name="fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock">Lease receivables balances charged off against the allowance were $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance" scale="0" unitRef="usd">726,007</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance" scale="0" unitRef="usd">33,454,814</ix:nonFraction> for the three and nine
months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance" scale="0" unitRef="usd">16,174,329</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance" scale="0" unitRef="usd">56,977,427</ix:nonFraction> for the three and nine months ended September 30, 2022,
respectively.</ix:nonNumeric></span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock-c0_cont_1"><ix:continuation id="_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy-c0_cont_3"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> Ended <br/> September 30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Year&#160;Ended
    <br/> December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd">13,078,800</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd">27,703,278</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">32,123,950</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">57,420,480</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accounts written off</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs" scale="0" unitRef="usd">33,454,814</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs" scale="0" unitRef="usd">72,044,958</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ending balance</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd">11,747,936</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllowanceForDoubtfulAccountsReceivable" scale="0" unitRef="usd">13,078,800</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="fpay_LeaseMerchandiseNetPolicyTextBlock-c0_cont_1" escape="true" name="fpay:LeaseMerchandiseNetPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Merchandise, net</b> - Until all payment obligations for ownership are satisfied under the lease agreement, the Company maintains ownership
of the lease merchandise. Lease merchandise consists primarily of residential furniture, consumer electronics, computers, appliances
and household accessories and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the
straight-line method over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage
value. Upon transfer of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the Company reflects
the undepreciated portion of the lease merchandise as depreciation expense and the related cost and accumulated depreciation are removed
from lease merchandise. For lease merchandise returned either voluntarily or through repossession, the Company provides an impairment
reserve for the undepreciated balance of the merchandise net of any estimated salvage value with a corresponding charge to depreciation
and impairment of lease merchandise. The cost, accumulated depreciation and impairment reserve related to such merchandise are written
off upon determination that no salvage value is obtainable.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="fpay_LeaseMerchandiseNetPolicyTextBlock-c0_cont_2" id="fpay_LeaseMerchandiseNetPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="fpay_LeaseMerchandiseTableTextBlock-c0_cont_1" escape="true" name="fpay:LeaseMerchandiseTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">The
net lease merchandise balances consisted of the following as of September 30, 2023 and December 31, 2022:</span></ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_LeaseMerchandiseTableTextBlock-c0_cont_1"><ix:continuation id="fpay_LeaseMerchandiseNetPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease merchandise at cost</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseAtGross" scale="0" unitRef="usd">47,501,405</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseAtGross" scale="0" unitRef="usd">62,379,920</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated depreciation
    and impairment reserve</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:ImpairmentReserve" scale="0" unitRef="usd">23,904,797</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:ImpairmentReserve" scale="0" unitRef="usd">30,829,479</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease merchandise, net</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseNetCurrent" scale="0" unitRef="usd">23,596,608</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseMerchandiseNetCurrent" scale="0" unitRef="usd">31,550,441</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 10 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_3" id="_SignificantAccountingPoliciesTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_PolicyLoansReceivablePolicy-c0_cont_1" escape="true" name="us-gaap:PolicyLoansReceivablePolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Loan
receivables at fair value &#8211; </b>The Company elected the fair value option on its entire loan and loan participation receivables
portfolio. As such, loan receivables are carried at fair value in the consolidated balance sheets with changes in fair value recorded
in the consolidated statements of operations. Accrued and unpaid interest and fees are included in loan receivables at fair value in
the consolidated balance sheets. Management believes the reporting of these receivables at fair value method closely approximates the
true economics of the loan.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_PolicyLoansReceivablePolicy-c0_cont_2" id="_PolicyLoansReceivablePolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
and fees are discontinued when loan receivables become contractually 120 or more days past due. The Company charges-off loans at the
earlier of when the loans are determined to be uncollectible or when the loans are 120&#160;days contractually past due. Recoveries on
loan receivables that were previously charged off are recognized when cash is received. Changes in the fair value of loan receivables
include the impact of current period charge offs associated with these receivables.&#160;</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_PolicyLoansReceivablePolicy-c0_cont_3" id="_PolicyLoansReceivablePolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company estimates the fair value of the loan receivables using a discounted cash flow analysis at an individual loan level to more accurately
predict future payments. The Company adjusts expected cash flows for estimated losses and servicing costs over the estimated duration
of the underlying assets. These adjustments are determined using historical data and include appropriate consideration of recent trends
and anticipated future performance. Future cash flows are discounted using a rate of return that the Company believes a market participant
would require. Model results may be adjusted by management if the Company does not believe the output reflects the fair value of the
instrument, as defined under U.S. GAAP. The models are&#160;updated&#160;at each measurement date to capture any changes in internal
factors such as nature, term, volume, payment trends, remaining time to maturity, and portfolio mix, as well as changes in underwriting
or observed trends expected to impact future performance.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_PolicyLoansReceivablePolicy-c0_cont_4" id="_PolicyLoansReceivablePolicy-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Further
details concerning loan receivables at fair value are presented within &#8220;Fair Value Measurement&#8221; section in this Note.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_PolicyLoansReceivablePolicy-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
changes in the fair value of loan receivables included in the consolidated statements of operations in the line loan revenues and fees,
net of changes in fair value was a gain of $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue" scale="0" unitRef="usd">7,095,327</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue" scale="0" sign="-" unitRef="usd">6,258,279</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively,
and a loss of $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue" scale="0" unitRef="usd">4,396,421</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue" scale="0" unitRef="usd">1,938,570</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_LessorLeasesPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:LessorLeasesPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Accounting </b>- The Company accounts for leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842).
Under Topic 842, lessees are required to recognize leases at the commencement date as a lease liability, which is a lessee&#8217;s obligation
to make lease payments arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents
the lessee&#8217;s right to use or control the use of a specified asset for the lease term. For more information on leases for which
the Company is lessee, refer to Note 4 to the consolidated financial statements. Under the same Topic, lessors are also required to classify
leases. All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing
leases as a lessor. An operating lease with a customer results in the recognition of lease income on a straight-line basis, while the
underlying leased asset remains on the lessor&#8217;s balance sheet and continues to depreciate. <ix:nonNumeric contextRef="c0" continuedAt="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock-c0_cont_1" escape="true" name="fpay:ScheduleOfLessorRevenuesAndFeesTableTextBlock">The breakout of lease revenues and fees,
net of lessor bad debt expense, that ties to the consolidated statements of operations is shown below:</ix:nonNumeric></span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:continuation id="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock-c0_cont_1"><ix:continuation id="_LessorLeasesPolicyTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Three
    Months ended<br/> September 30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months ended <br/> September &#160;30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease billings and accruals</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseBillingsAndAccruals" scale="0" unitRef="usd">31,266,666</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseBillingsAndAccruals" scale="0" unitRef="usd">38,580,116</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseBillingsAndAccruals" scale="0" unitRef="usd">98,023,406</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseBillingsAndAccruals" scale="0" unitRef="usd">117,774,390</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision for doubtful accounts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">10,038,122</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">15,075,109</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">32,123,950</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProvisionForDoubtfulAccounts" scale="0" unitRef="usd">42,639,102</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Gain/ (loss) on sale
    of lease receivables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSaleOfProperties" scale="0" sign="-" unitRef="usd">146,345</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSaleOfProperties" scale="0" unitRef="usd">1,007,079</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSaleOfProperties" scale="0" unitRef="usd">2,803,745</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSaleOfProperties" scale="0" unitRef="usd">7,611,586</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease revenues and fees</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFees" scale="0" unitRef="usd">21,082,199</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFees" scale="0" unitRef="usd">24,512,086</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFees" scale="0" unitRef="usd">68,703,201</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseRevenuesAndFees" scale="0" unitRef="usd">82,746,874</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="c0" continuedAt="fpay_DeferredDebtIssuanceCostsPolicyTextBlock-c0_cont_1" escape="true" name="fpay:DeferredDebtIssuanceCostsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Deferred
Debt Issuance Costs -</b> Debt issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015 and subsequent
amendments are offset against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining
term of the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was
$<ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">70,368</ix:nonFraction> and $<ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">211,104</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">56,283</ix:nonFraction> and $<ix:nonFraction contextRef="c106" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">161,895</ix:nonFraction> for the three and
nine months ended September 30, 2022, respectively.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="fpay_DeferredDebtIssuanceCostsPolicyTextBlock-c0_cont_2" id="fpay_DeferredDebtIssuanceCostsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes to related parties are offset against the outstanding balance
of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $<ix:nonFraction contextRef="c107" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">114,698</ix:nonFraction> and $<ix:nonFraction contextRef="c108" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">152,930</ix:nonFraction> for the three and nine
months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c109" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">0</ix:nonFraction> and $<ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">1,274</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_DeferredDebtIssuanceCostsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Debt
issuance costs incurred in conjunction with the Basepoint Credit Agreement entered into on June 7, 2023 are offset against the outstanding
balance of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">9,617</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:InterestExpenseDebtIncludingAmortization" scale="0" unitRef="usd">12,823</ix:nonFraction> for the three and nine months
ended September 30, 2023, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_IntangibleAssetsFiniteLivedPolicy-c0_cont_1" escape="true" name="us-gaap:IntangibleAssetsFiniteLivedPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Intangible
Assets &#8211;</b> Intangible assets consist of a patent on the Company&#8217;s LTO payment method at check-out for third party e-commerce
sites and of assets acquired in connection with Revolution Transaction (See Note 14). The patent is stated at cost less accumulated amortization.
Patent costs are amortized by using the straight-line method over the legal life, or if shorter, the useful life of the patent, which
has been estimated to be <ix:nonNumeric contextRef="c2" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">ten years</ix:nonNumeric>.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><!-- Field: Page; Sequence: 11 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_4" id="_SignificantAccountingPoliciesTextBlock-c0_cont_3"><ix:continuation continuedAt="_IntangibleAssetsFiniteLivedPolicy-c0_cont_2" id="_IntangibleAssetsFiniteLivedPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the Revolution Transaction, the Company identified intangible assets for the franchisee contract-based agreements, the related non-compete
agreements, the Liberty Loan brand, the non-contractual customer relationships associated with the corporate locations and the list of
previous customers. The franchisee contract-based agreements relate to the assignment of agreements with Liberty Tax franchisees in which
their locations and staff are used to assist in the origination and servicing of a loan portfolio in exchange for a share of the net
revenue. In addition, there is non-compete embedded in these agreements. The Liberty Loan brand intangible asset relates to the value
associated with the established brands acquired in the transaction that would otherwise need to be licensed. The non-contractual customer
relationship intangible asset is the value of the customer relationships for the corporate stores acquired in the transaction. The customer
list intangible asset relates to the value of valuable customers information that will be used to market additional products. The franchisee
contract-based agreement, the Liberty Loan brand and the non-compete intangible assets are amortized on a straight-line basis over the
expected useful life of the assets of ten years. The non-contractual customer relationship intangible asset is amortized on a straight-line
basis over a&#160;five-year&#160;estimated useful life. The customer list is amortized on a straight-line basis over a three-year estimated
useful life.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_IntangibleAssetsFiniteLivedPolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For
intangible assets with finite lives, tests for impairment must be performed if conditions exist that indicate the carrying amount may
not be recoverable. Intangible assets amortization expense was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfIntangibleAssets" scale="0" unitRef="usd">442,636</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfIntangibleAssets" scale="0" unitRef="usd">1,328,754</ix:nonFraction> for the three and nine months ended September
30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfIntangibleAssets" scale="0" unitRef="usd">769</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfIntangibleAssets" scale="0" unitRef="usd">2,307</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Property
and Equipment - </b>Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recognized over the estimated
useful lives of the respective assets on a straight-line basis, ranging from 2 to 7 years. Repairs and maintenance expenditures are expensed
as incurred, unless such expenses extend the useful life of the asset, in which case they are capitalized. Depreciation and amortization
expense for property and equipment was $<ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">1,271,216</ix:nonFraction> and $<ix:nonFraction contextRef="c112" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">3,641,634</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively,
and $<ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">1,081,204</ix:nonFraction> and $<ix:nonFraction contextRef="c114" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">2,929,334</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Software
Costs</b> &#8211;&#160;Costs related to developing or obtaining internal-use software incurred during the preliminary project and post-implementation
stages of an internal use software project are expensed as incurred and certain costs incurred in the project&#8217;s application development
stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a website.
Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct costs incurred
in the website&#8217;s development stage are capitalized as property and equipment. Capitalized software costs amounted to $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAdditions" scale="0" unitRef="usd">1,231,454</ix:nonFraction>
and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAdditions" scale="0" unitRef="usd">3,754,292</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAdditions" scale="0" unitRef="usd">1,485,669</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAdditions" scale="0" unitRef="usd">3,755,750</ix:nonFraction> for the three and
nine months ended September 30, 2022, respectively. Capitalized software amortization expense was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAmortization1" scale="0" unitRef="usd">1,011,106</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAmortization1" scale="0" unitRef="usd">2,881,511</ix:nonFraction> for the three
and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAmortization1" scale="0" unitRef="usd">759,825</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CapitalizedComputerSoftwareAmortization1" scale="0" unitRef="usd">2,064,681</ix:nonFraction> for the three and nine months ended September 30,
2022, respectively.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="fpay_DataCostsPolicyTextBlock-c0_cont_1" escape="true" name="fpay:DataCostsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Data
Costs </b>- The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
and amortized on a straight-line basis over their estimated useful lives. The probability to provide future economic benefit of the data
cost assets is estimated based upon future usage of the information in different areas and products of the Company.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:continuation continuedAt="fpay_DataCostsPolicyTextBlock-c0_cont_2" id="fpay_DataCostsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Capitalized data costs amounted to $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestCostsCapitalizedAdjustment" scale="0" unitRef="usd">227,393</ix:nonFraction> and
$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestCostsCapitalizedAdjustment" scale="0" unitRef="usd">570,820</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestCostsCapitalizedAdjustment" scale="0" unitRef="usd">458,018</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestCostsCapitalizedAdjustment" scale="0" unitRef="usd">1,220,722</ix:nonFraction> for the three and nine months
ended September 30, 2022, respectively. Capitalized data costs amortization expense was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:CapitalizedDataCostsAmortizationExpense" scale="0" unitRef="usd">250,376</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:CapitalizedDataCostsAmortizationExpense" scale="0" unitRef="usd">704,543</ix:nonFraction> for the three and nine months
ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:CapitalizedDataCostsAmortizationExpense" scale="0" unitRef="usd">162,290</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:CapitalizedDataCostsAmortizationExpense" scale="0" unitRef="usd">371,949</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</p></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_DataCostsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Capitalized
data costs net of its amortization are included in the consolidated balance sheets in Other assets, net.&#160;</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" escape="true" name="fpay:OperatingExpensesPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Operating
Expenses -</b> Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="c0" escape="true" name="fpay:MarketingCostsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Marketing
Costs -</b> Marketing costs, primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily
consisting of commissions earned based on lease originations, are capitalized and amortized over the life of the lease.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Per
Share Data -</b> Per share data is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred
Stock, which participates in dividends with the common stock and accordingly has participation rights in undistributed earnings as if
all such earnings had been distributed during the period (see Note 9). Under such method income available to common shareholders is computed
by deducting both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from net income. Loss attributable
to common shareholders is computed by increasing net loss by such dividends. Where the Company has a net loss, as the participating Series
1 Convertible Preferred Stock has no contractual obligation to share in the losses of the Company, there is no loss allocation between
common stock and Series 1 Convertible Preferred Stock.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_2" id="_EarningsPerSharePolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Basic
earnings per common share is computed by dividing net income/(loss) available to common shareholders reduced by any dividends paid or
declared on common and participating Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares
outstanding during the period.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 12 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_5" id="_SignificantAccountingPoliciesTextBlock-c0_cont_4"><ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_3" id="_EarningsPerSharePolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Diluted
earnings per share is based on the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible
Preferred Stock as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible
Preferred Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options,
performance share units and warrants. The dilutive effect of Series 2 Convertible Preferred Stock is computed using the if-converted
method. The dilutive effect of options, performance share units and warrants are computed using the treasury stock method, which assumes
the repurchase of common shares at the average market price during the period. Under the treasury stock method, options, performance
share units and warrants will have a dilutive effect when the average price of common stock during the period exceeds the exercise price
of options, performance share units or warrants. When there is a loss from continuing operations, potential common shares are not included
in the computation of diluted loss per share since they have an anti-dilutive effect.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_4" id="_EarningsPerSharePolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"><span style="font-family: Times New Roman, Times, Serif">The following
table reflects the number of common shares issuable upon conversion or exercise.</span></ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock-c0_cont_1"><ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_5" id="_EarningsPerSharePolicyTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 1 Convertible Preferred
    Stock</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">225,231</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c117" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">225,231</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c118" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">5,845,695</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">5,845,695</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock issuable
    upon exercise of warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-104; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c121" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">116,903</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common Stock Options</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">4,408,395</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c123" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">3,936,083</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common Stock Warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">2,255,184</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">2,255,184</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Performance Share Units</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c126" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">1,250,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c127" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">790,327</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">13,984,505</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" scale="0" unitRef="shares">13,169,423</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_6" id="_EarningsPerSharePolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">The
following table sets forth the computation of basic and diluted earnings per common share for the nine months ended September 30, 2023
and 2022:</span></ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_2" id="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_1"><ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_7" id="_EarningsPerSharePolicyTextBlock-c0_cont_6"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Numerator</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net (loss)/ income</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">4,587,769</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">5,727,852</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">3,034,182</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">1,829,332</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    (loss)/ income attributable to common and Series 1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c128" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">7,621,951</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c129" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" unitRef="usd">3,898,520</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    loss attributable to Series 1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetIncomeAttributableToSeries1ConvertiblePreferredStock" scale="0" sign="-" unitRef="usd">59,078</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-106; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherPreferredStockDividendsAndAdjustments" scale="0" unitRef="usd">18,868</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-108; -sec-ix-hidden: hidden-fact-107; font-family: Times New Roman, Times, Serif">Net (loss)/ income attributable to common shares- Numerator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" scale="0" sign="-" unitRef="usd">7,621,951</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" scale="0" unitRef="usd">3,858,310</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif">Denominator</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Weighted average of common shares outstanding-
    Denominator for basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">21,740,027</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">21,611,879</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Effect
    of dilutive securities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-109; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c129" decimals="INF" format="ixt:num-dot-decimal" name="fpay:EffectOfDilutiveSecuritieSinShares" scale="0" unitRef="shares">225,231</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Common
    stock options and performance share units</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-110; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c131" decimals="INF" format="ixt:num-dot-decimal" name="fpay:EffectOfDilutiveSecuritieSinShares" scale="0" unitRef="shares">323,166</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Common
    stock warrants</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-111; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c133" decimals="INF" format="ixt:num-dot-decimal" name="fpay:EffectOfDilutiveSecuritieSinShares" scale="0" unitRef="shares">243,171</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Adjusted weighted average
    of common shares outstanding and assumed conversions- Denominator diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares">21,740,027</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" scale="0" unitRef="shares">22,403,447</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.35</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" unitRef="usdPershares">0.18</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Diluted EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.35</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" unitRef="usdPershares">0.17</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p></ix:continuation></ix:continuation></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 13 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_6" id="_SignificantAccountingPoliciesTextBlock-c0_cont_5"><ix:continuation continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_8" id="_EarningsPerSharePolicyTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:continuation continuedAt="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_3" id="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_2"><span style="font-family: Times New Roman, Times, Serif">The
following table sets forth the computation of basic and diluted earnings per common share for the three months ended September 30, 2023
and 2022:</span></ix:continuation></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_3"><ix:continuation id="_EarningsPerSharePolicyTextBlock-c0_cont_8"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Numerator</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net income/ (loss)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" unitRef="usd">940,101</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">6,280,434</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">1,069,456</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsAndOtherAdjustments" scale="0" unitRef="usd">609,778</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-113; -sec-ix-hidden: hidden-fact-112; font-family: Times New Roman, Times, Serif">Net loss attributable to common shares- Numerator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" scale="0" sign="-" unitRef="usd">129,355</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" scale="0" sign="-" unitRef="usd">6,890,212</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif">Denominator</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-115; -sec-ix-hidden: hidden-fact-114; font-family: Times New Roman, Times, Serif">Weighted average of common shares outstanding- Denominator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">21,716,852</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">21,681,853</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.01</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.32</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Diluted EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c10" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.01</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c11" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.32</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_1" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Stock-Based
Compensation &#8211;</b> The fair value of transactions in which the Company exchanges its equity instruments for employee and non-employee
services (share-based payment transactions) is recognized as a compensation expense in the financial statements as services are performed.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_2" id="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Compensation
expense for stock options is determined by reference to the fair value of an award on the date of grant and is recognized on a straight-line
basis over the vesting period. The Company has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value
of all stock option awards.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:continuation id="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Compensation
expense for performance share units is recognized on an accelerated basis over the vesting period based on the Company&#8217;s projected
assessment of the level of performance that will be achieved and earned. The fair value of performance share units is based on the fair
market value of the Company&#8217;s common stock on the date of grant (see Note 9).</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_FairValueOfFinancialInstrumentsPolicy-c0_cont_1" escape="true" name="us-gaap:FairValueOfFinancialInstrumentsPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif"><b>Fair
Value of Financial Instruments</b> &#8211; The carrying value of certain financial instruments such as cash, lease receivable, and accounts
payable approximate their fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement,
under Basepoint Credit Agreement and under the promissory notes to related parties approximates fair value based upon their interest
rates, which approximate current market interest rates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 14 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_7" id="_SignificantAccountingPoliciesTextBlock-c0_cont_6"><ix:continuation id="_FairValueOfFinancialInstrumentsPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company utilizes the fair value option on its entire loan receivables portfolio purchased from its bank partner, for the portfolio acquired
in the Revolution Transaction (See Note 14), and for the portfolio directly originated.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Fair
Value Measurements - </b>The Company uses a hierarchical framework that prioritizes and ranks the market observability of inputs used
in its fair value measurements. Market price observability is affected by a number of factors, including the type of asset or liability
and the characteristics specific to the asset or liability being measured. Assets and liabilities with readily available, active, quoted
market prices or for which fair value can be measured from actively quoted prices generally are deemed to have a higher degree of market
price observability and a lesser degree of judgment used in measuring fair value. The Company classifies the inputs used to measure fair
value into one of three levels as follows:</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="white-space: nowrap; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1: Quoted prices
    in active markets for identical assets or liabilities.</span></td></tr>
</table></ix:continuation>

<p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="white-space: nowrap; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2: Inputs other than
    Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities
    in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
                                            3: Unobservable inputs for the asset or liability measured.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Observable
inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company&#8217;s market
assumptions. Unobservable inputs require significant management judgment or estimation.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_6" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_FairValueAssetsMeasuredOnRecurringBasisTextBlock-c0_cont_1" escape="true" name="us-gaap:FairValueAssetsMeasuredOnRecurringBasisTextBlock"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s financial instruments that are measured at fair value on a recurring basis as of September 30, 2023 and December 31,
2022 is as follows:</span></ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueAssetsMeasuredOnRecurringBasisTextBlock-c0_cont_2" id="_FairValueAssetsMeasuredOnRecurringBasisTextBlock-c0_cont_1"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_7" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_6"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value Measurement Using</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial
    instruments &#8211; As of September 30, 2023 (1)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    1</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    2</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    3</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amount</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan receivables at fair value</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-116; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-117; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c136" decimals="0" format="ixt:num-dot-decimal" id="ix_0_fact" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">31,679,882</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c137" decimals="0" format="ixt:num-dot-decimal" id="ix_1_fact" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">46,113,207</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Promissory note related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-118; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-119; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c136" decimals="0" format="ixt:num-dot-decimal" id="ix_2_fact" name="fpay:PromissoryNoteRelatedToAcquisition1" scale="0" unitRef="usd">3,191,272</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c137" decimals="0" format="ixt:num-dot-decimal" id="ix_3_fact" name="fpay:PromissoryNoteRelatedToAcquisition1" scale="0" unitRef="usd">3,191,272</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueAssetsMeasuredOnRecurringBasisTextBlock-c0_cont_3" id="_FairValueAssetsMeasuredOnRecurringBasisTextBlock-c0_cont_2"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_8" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_7"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value Measurement Using</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial
    instruments &#8211; As of December 31, 2022 (1)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    1</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    2</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    3</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amount</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan receivables at fair value</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-120; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-121; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c140" decimals="0" format="ixt:num-dot-decimal" id="ix_4_fact" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">32,932,504</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c141" decimals="0" format="ixt:num-dot-decimal" id="ix_5_fact" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">42,747,668</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Promissory note related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-122; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-123; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c140" decimals="0" format="ixt:num-dot-decimal" id="ix_6_fact" name="fpay:PromissoryNoteRelatedToAcquisition1" scale="0" unitRef="usd">3,158,471</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c141" decimals="0" format="ixt:num-dot-decimal" id="ix_7_fact" name="fpay:PromissoryNoteRelatedToAcquisition1" scale="0" unitRef="usd">3,158,471</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<ix:continuation id="_FairValueAssetsMeasuredOnRecurringBasisTextBlock-c0_cont_3"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_9" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="ix_0_footnote" xml:lang="en-US">For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loans payable under Basepoint&#160;Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates.</ix:footnote> </span></td></tr> </table></ix:continuation></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_10" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company primarily estimates the fair value of its loan receivables portfolio using discounted cash flow models. The models use inputs,
such as estimated losses, servicing costs and discount rates,&#160;that are unobservable but reflect the Company&#8217;s best estimates
of the assumptions a market participant would use to calculate fair value. Certain unobservable inputs may, in isolation, have either
a directionally consistent or opposite impact on the fair value of the financial instrument for a given change in that input. An increase
to the net loss rate, servicing cost, or discount rate would decrease the fair value of the Company&#8217;s loan receivables. When multiple
inputs are used within the valuation techniques for loan receivables, a change in one input in a certain direction may be offset by an
opposite change from another input.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_11" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company estimates the fair value of the promissory note related to acquisition using discounted cash flow model. The model uses inputs
including estimated cash flows and a discount rate.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 15 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_8" id="_SignificantAccountingPoliciesTextBlock-c0_cont_7"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_12" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif">The
following describes the primary inputs to the discounted cash flow models that require significant judgement:</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_13" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_12"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
                                            losses are estimates of the principal payments that will not be repaid over the life of the
                                            loans, net of the expected principal recoveries on charged-off receivables. FlexShopper systems
                                            monitor collections and portfolio performance data that are used to continually refine the
                                            analytical models and statistical measures used in making marketing and underwriting decisions.
                                            Leveraging the data at the core of the business, the Company utilizes the models to estimate
                                            lifetime credit losses for loan receivables. Inputs to the models include expected cash flows,
                                            historical and current performance, and behavioral information. Management may also incorporate
                                            discretionary adjustments based on the Company&#8217;s expectations of future credit performance.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_14" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_13"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Servicing
                                            costs &#8211; Servicing costs applied to the expected cash flows of the portfolio reflect
                                            the Company estimate of the amount investors would incur to service the underlying assets
                                            for the remainder of their lives. Servicing costs are derived from the Company internal analysis
                                            of our cost structure considering the characteristics of the receivables and have been benchmarked
                                            against observable information on comparable assets in the marketplace.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_15" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_14"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Discount
                                            rates &#8211; the discount rates utilized in the cash flow analyses reflect the Company estimates
                                            of the rates of return that investors would require when investing in financial instruments
                                            with similar risk and return characteristics.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_16" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, <ix:nonNumeric contextRef="c0" continuedAt="_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock-c0_cont_1" escape="true" name="us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock">the following table
presents a reconciliation of the beginning and ending balances for the years ended&#160;September 30, 2023&#160;and&#160;December 31,
2022:</ix:nonNumeric></span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock-c0_cont_2" id="_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock-c0_cont_1"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_17" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_16"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> Ended <br/> September 30,<br/> 2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Year
    Ended <br/> December&#160;31,<br/> 2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">32,932,504</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c143" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">3,560,108</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchases of loan participation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="fpay:PurchasesOfLoanParticipation" scale="0" unitRef="usd">389,949</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="fpay:PurchasesOfLoanParticipation" scale="0" unitRef="usd">31,216,406</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Obligation of loan participation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="fpay:ObligationOfLoanParticipation" scale="0" sign="-" unitRef="usd">12,931</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="fpay:ObligationOfLoanParticipation" scale="0" unitRef="usd">12,931</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchase of loan portfolio in Revolution Transaction</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-124; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="fpay:PurchaseOfLoanPortfolioInRevolutionTransaction" scale="0" unitRef="usd">13,320,326</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan originations</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="fpay:LoanOriginations" scale="0" unitRef="usd">42,789,600</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="fpay:LoanOriginations" scale="0" unitRef="usd">5,519,303</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest and fees<sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" id="ix_8_fact" name="fpay:InterestAndFees" scale="0" unitRef="usd">11,731,851</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" id="ix_9_fact" name="fpay:InterestAndFees" scale="0" unitRef="usd">16,680,080</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Collections</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="fpay:Collections" scale="0" unitRef="usd">62,409,370</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="fpay:Collections" scale="0" unitRef="usd">27,816,669</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net charge off <sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" id="ix_10_fact" name="fpay:NetChargeOff" scale="0" sign="-" unitRef="usd">10,387,396</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" id="ix_11_fact" name="fpay:NetChargeOff" scale="0" sign="-" unitRef="usd">10,653,751</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    change in fair value<sup>(1)</sup></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" id="ix_12_fact" name="us-gaap:AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions" scale="0" unitRef="usd">16,645,675</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" id="ix_13_fact" name="us-gaap:AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions" scale="0" unitRef="usd">1,093,770</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ending balance</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">31,679,882</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesAndLoansReceivableNetCurrent" scale="0" unitRef="usd">32,932,504</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock-c0_cont_2"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_18" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_17"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="ix_1_footnote" xml:lang="en-US">Included in loan revenues and fees, net of changes in fair value in the consolidated statements of operations</ix:footnote>.</span></td></tr> </table></ix:continuation></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_19" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, <ix:nonNumeric contextRef="c0" continuedAt="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock-c0_cont_1" escape="true" name="fpay:ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock">the following table
presents quantitative information about the inputs used in the fair value measurement as of&#160;September 30, 2023&#160;and&#160;December
31, 2022:</ix:nonNumeric></span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock-c0_cont_2" id="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock-c0_cont_1"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_20" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_19"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Minimum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Maximum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted<br/>
    Average<sup>(2)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Minimum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Maximum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/>
    Average</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated losses<sup>(1)</sup></span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c147" decimals="3" format="ixt:num-dot-decimal" id="ix_14_fact" name="fpay:PercentageOfEstimatedLosses" scale="-2" unitRef="pure">0.1</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c148" decimals="3" format="ixt:num-dot-decimal" id="ix_15_fact" name="fpay:PercentageOfEstimatedLosses" scale="-2" unitRef="pure">92.5</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c149" decimals="3" format="ixt:num-dot-decimal" id="ix_16_fact" name="fpay:PercentageOfEstimatedLosses" scale="-2" unitRef="pure">36.8</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c150" decimals="3" format="ixt:num-dot-decimal" id="ix_17_fact" name="fpay:PercentageOfEstimatedLosses" scale="-2" unitRef="pure">2.0</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c151" decimals="3" format="ixt:num-dot-decimal" id="ix_18_fact" name="fpay:PercentageOfEstimatedLosses" scale="-2" unitRef="pure">92.4</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c152" decimals="3" format="ixt:num-dot-decimal" id="ix_19_fact" name="fpay:PercentageOfEstimatedLosses" scale="-2" unitRef="pure">40.8</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Servicing costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-125; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-126; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c149" decimals="3" format="ixt:num-dot-decimal" id="ix_20_fact" name="us-gaap:PercentageOfWeightedAverageCostInventory" scale="-2" unitRef="pure">4.6</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-127; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-128; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c152" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PercentageOfWeightedAverageCostInventory" scale="-2" unitRef="pure">4.5</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Discount rate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-129; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-130; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c149" decimals="3" format="ixt:num-dot-decimal" id="ix_21_fact" name="us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">20.1</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-131; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-132; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c152" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">21.0</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table></ix:continuation></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock-c0_cont_2"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_21" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_20"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><ix:footnote id="ix_2_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Figure disclosed as a percentage of outstanding principal balance.</span></ix:footnote></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><ix:footnote id="ix_3_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.</span></ix:footnote></td></tr> </table></ix:continuation></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_22" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock-c0_cont_1" escape="true" name="fpay:ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">Other
relevant data as of&#160;September 30, 2023&#160;and&#160;December 31, 2022&#160;concerning loan receivables at fair value are as follows:</span></ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock-c0_cont_1"><ix:continuation id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_22"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Aggregate fair value of loan receivables
    that are 90 days or more past due</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference" scale="0" unitRef="usd">23,571,023</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference" scale="0" unitRef="usd">7,147,585</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Unpaid principal balance of loan receivables
    that are 90 days or more past due</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference" scale="0" unitRef="usd">39,128,315</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference" scale="0" unitRef="usd">19,834,547</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Aggregate fair value of loan receivables in
    non-accrual status</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueOptionLoansHeldAsAssetsAggregateDifference" scale="0" unitRef="usd">23,434,514</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueOptionLoansHeldAsAssetsAggregateDifference" scale="0" unitRef="usd">6,947,224</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 16 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation id="_SignificantAccountingPoliciesTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Income
Taxes</b> &#8211; Deferred tax assets and liabilities are determined based on the estimated future tax effects of net operating loss
carryforwards and temporary differences between the tax bases of assets and liabilities and their respective financial reporting amounts
measured at the current enacted tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes
that it is not more likely than not that such assets will be recognized.</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_IncomeTaxPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated
financial statements from such a position are measured based on the largest benefit that has a greater than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="fpay:LargestBenefitPercentage" scale="-2" unitRef="pure">50</ix:nonFraction>% likelihood of being realized
upon ultimate settlement. As of September 30, 2023, the Company had not recorded any unrecognized tax benefits. Interest and penalties
related to liabilities for uncertain tax positions will be charged to interest and operating expenses.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="c0" continuedAt="_PriorPeriodReclassificationAdjustmentDescription-c0_cont_1" escape="true" name="us-gaap:PriorPeriodReclassificationAdjustmentDescription"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Reclassifications</b></span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_PriorPeriodReclassificationAdjustmentDescription-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
prior year/period balances have been reclassified to conform with the current year/period presentation. These reclassifications primarily
include separating the prepaid expenses, right of use asset and loan revenues and fees, net of changes in fair value as separate line
items. &#160;</span></p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>4.
LEASES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Refer
to Note 3 to these condensed consolidated financial statements for further information about the Company&#8217;s revenue generating activities
as a lessor. All the Company&#8217;s customer agreements are considered operating leases, and the Company currently does not have any
sales-type or direct financing leases as a lessor.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Commitments</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
January 2019, FlexShopper entered into a 108-month lease with an option for one additional five-year term for <ix:nonFraction contextRef="c153" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AreaOfLand" scale="0" unitRef="sqft">21,622</ix:nonFraction> square feet of office
space in Boca Raton, FL to accommodate FlexShopper&#8217;s business and its employees. The monthly rent for this space is approximately
$<ix:nonFraction contextRef="c154" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForRent" scale="0" unitRef="usd">31,500</ix:nonFraction> with annual three percent increases throughout the initial 108-month lease term beginning on the anniversary of the commencement
date, which was September 18, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
September 2021, FlexShopper entered into a 12-month lease for an office space for approximately 18 people at the Battery at SunTrust
Park at Georgia, Atlanta mainly to expand the sales team. This lease was renewed for another twelve-month period with a monthly rent
of approximately $<ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForRent" scale="0" unitRef="usd">8,800</ix:nonFraction>. This lease is accounted for under the practical expedient for leases with initial terms for 12 months or less,
and as such no related right of use asset or liability was recorded.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
part of the Revolution Transaction (See Note 14), 22 storefront lease agreements were acquired by FlexShopper. Some of those stores were
closed or transferred to franchisees after the Revolution Transaction. As of September 30, 2023, 20 storefront lease agreements belong
to FlexShopper. The stores are located in Alabama, Michigan, Nevada, and Oklahoma and are used to offer finance products to customers.
The monthly average rent for these stores is approximately $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:OperatingLeasesRentExpenseMonthlyRent" scale="0" unitRef="usd">1,700</ix:nonFraction> per month. These leases are accounted for under the practical expedient
for leases with initial terms for 12 months or less, and as such no related right of use asset or liability was recorded.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are included in the Company&#8217;s
condensed consolidated balance sheets within the Right of use asset, net, Lease liability- current portion and Lease liabilities net
of current portion.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 17 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_2" id="_LesseeOperatingLeasesTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_1" escape="true" name="srt:ScheduleOfCondensedBalanceSheetTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">Supplemental
balance sheet information related to leases is as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Balance
    Sheet Classification</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 45%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Lease Asset</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 30%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Right of use asset, net</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd">1,276,709</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd">1,395,741</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Finance Lease Asset</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Right of use asset,
    net</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseRightOfUseAsset" scale="0" unitRef="usd">5,209</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseRightOfUseAsset" scale="0" unitRef="usd">10,529</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Lease Assets</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseAssets" scale="0" unitRef="usd">1,281,918</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseAssets" scale="0" unitRef="usd">1,406,270</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Lease Liability &#8211; current portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Current Lease Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd">229,824</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd">199,535</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finance Lease Liability &#8211; current portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Current Lease Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseLiabilityCurrent" scale="0" unitRef="usd">6,804</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseLiabilityCurrent" scale="0" unitRef="usd">8,466</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Lease Liability &#8211; net of current
    portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Long Term Lease Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd">1,386,769</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd">1,562,022</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Finance Lease Liability
    &#8211; net of current portion</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Long Term Lease Liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-133; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseLiabilityNoncurrent" scale="0" unitRef="usd">4,600</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Lease Liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseLiabilities" scale="0" unitRef="usd">1,623,397</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="fpay:LeaseLiabilities" scale="0" unitRef="usd">1,774,623</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Operating
lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The Company
uses its incremental borrowing rate as the discount rate for its leases, as the implicit rate in the lease is not readily determinable.
The incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments,
and in economic environments where the leased asset is located. Operating lease assets also include any prepaid lease payments and lease
incentives. The lease terms include periods under options to extend or terminate the lease when it is reasonably certain that the Company
will exercise the option. The Company generally uses the base, non-cancelable, lease term when determining the lease assets and liabilities.
Under the short-term lease exception provided within ASC 842, the Company does not record a lease liability or right-of-use asset for
any leases that have a lease term of 12 months or less at commencement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock-c0_cont_1" escape="true" name="fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"><span style="font-family: Times New Roman, Times, Serif">Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company&#8217;s leases:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Discount <br/> Rate</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Remaining<br/> Lease Term<br/> (in years)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Leases</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">13.03</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><ix:nonNumeric contextRef="c2" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1"><span style="font-family: Times New Roman, Times, Serif">5</span></ix:nonNumeric></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finance Leases</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">13.39</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><ix:nonNumeric contextRef="c2" format="ixt-sec:duryear" name="us-gaap:LesseeFinanceLeaseRemainingLeaseTerm"><span style="font-family: Times New Roman, Times, Serif">1</span></ix:nonNumeric></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Operating
lease expense is recognized on a straight-line basis over the lease term within operating expenses in the Company&#8217;s consolidated
statements of operations. Finance lease expense is recognized over the lease term within interest expense and amortization in the Company&#8217;s
consolidated statements of operations. The Company&#8217;s total operating and finance lease expense all relate to lease costs amounted
to $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LeaseCost" scale="0" unitRef="usd">96,453</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LeaseCost" scale="0" unitRef="usd">290,056</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LeaseCost" scale="0" unitRef="usd">97,023</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LeaseCost" scale="0" unitRef="usd">292,056</ix:nonFraction> for the three
and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">Supplemental
cash flow information related to operating leases is as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash payments for operating leases</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd">311,137</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeasePayments" scale="0" unitRef="usd">302,075</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash payments for finance leases</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeasePrincipalPayments" scale="0" unitRef="usd">7,308</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeasePrincipalPayments" scale="0" unitRef="usd">8,388</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 18 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation id="_LesseeOperatingLeasesTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">Below
is a summary of undiscounted operating lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the operating lease liabilities included in the consolidated balance sheet.</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Operating<br/>
    Leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" scale="0" unitRef="usd">106,469</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" scale="0" unitRef="usd">430,134</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" scale="0" unitRef="usd">443,038</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" scale="0" unitRef="usd">456,330</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2027</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour" scale="0" unitRef="usd">470,019</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2028 and thereafter</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive" scale="0" unitRef="usd">303,573</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total undiscounted cash flows</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" scale="0" unitRef="usd">2,209,563</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: interest</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" scale="0" unitRef="usd">592,970</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Present value of lease
    liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiability" scale="0" unitRef="usd">1,616,593</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities-c0_cont_1" escape="true" name="fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities"><span style="font-family: Times New Roman, Times, Serif">Below
is a summary of undiscounted finance lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the finance lease liabilities included in the consolidated balance sheet.</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Finance<br/>
    Leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" scale="0" unitRef="usd">2,391</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" scale="0" unitRef="usd">4,782</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total undiscounted cash flows</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseLiabilityPaymentsDue" scale="0" unitRef="usd">7,173</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: interest</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount" scale="0" unitRef="usd">369</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Present value of lease
    liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FinanceLeaseLiability" scale="0" unitRef="usd">6,804</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>5.
PROPERTY AND EQUIPMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><span style="font-family: Times New Roman, Times, Serif">Property
and equipment consist of the following:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_PropertyPlantAndEquipmentTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Estimated<br/>
    Useful Lives</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Furniture, fixtures and vehicle</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c156" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">2</ix:nonNumeric>-<ix:nonNumeric contextRef="c157" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric> years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c158" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">395,868</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c159" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">395,468</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Website and internal use software</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c160" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric> years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c160" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">24,296,749</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c161" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">20,542,457</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Computers and software</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c162" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric>-<ix:nonNumeric contextRef="c163" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">7</ix:nonNumeric> years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c164" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">4,483,230</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c165" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">3,672,103</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">29,175,847</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">24,610,028</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: accumulated depreciation
    and amortization</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd">20,164,800</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd">16,523,166</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">9,011,047</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">8,086,862</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Depreciation
and amortization expense for property and equipment was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">1,271,217</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">3,641,635</ix:nonFraction> for the three and nine months ended September 30, 2023,
respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">1,081,204</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">2,929,335</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 19 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:IntangibleAssetsDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>6.</b>&#160;<b>INTANGIBLE
ASSETS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">The
following table provides a summary of our intangible assets:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation continuedAt="_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock-c0_cont_2" id="_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Estimated
    <br/> Useful Life</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Gross&#160;Carrying<br/>
    Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    <br/> Amortization</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Net&#160;Carrying
    <br/> Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 51%"><span style="font-family: Times New Roman, Times, Serif">Patent</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c166" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">10</ix:nonNumeric> years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c166" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">30,760</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c166" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">30,760</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Franchisee contract-based agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c167" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">10</ix:nonNumeric> years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">12,744,367</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">1,062,029</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">11,682,338</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liberty Loan brand</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c168" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">10</ix:nonNumeric> years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">340,218</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">28,350</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">311,868</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non-compete agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c169" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">10</ix:nonNumeric> years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">86,113</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">7,180</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">78,933</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non contractual customer relationships</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c170" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">5</ix:nonNumeric> years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">1,952,371</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">325,400</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">1,626,971</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Customer list</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c171" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">3</ix:nonNumeric> years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">184,825</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">51,340</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">133,485</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">15,338,654</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">1,505,059</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">13,833,595</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Estimated
    <br/> Useful Life</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Gross&#160;Carrying<br/>
    Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    <br/> Amortization</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Net&#160;Carrying
    <br/> Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Patent</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c172" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">10</ix:nonNumeric> years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">30,760</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">28,876</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">1,884</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Franchisee contract-based agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c173" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">10</ix:nonNumeric> years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">12,744,367</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">106,203</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">12,638,164</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liberty Loan brand</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c174" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">10</ix:nonNumeric> years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">340,218</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">2,835</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">337,383</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non-compete agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c175" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">10</ix:nonNumeric> years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c175" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">86,113</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c175" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">718</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c175" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">85,395</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non contractual customer relationships</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c176" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">5</ix:nonNumeric> years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c176" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">1,952,371</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c176" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">32,540</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c176" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">1,919,831</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Customer list</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c177" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">3</ix:nonNumeric> years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c177" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">184,825</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c177" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">5,133</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c177" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">179,692</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsGross" scale="0" unitRef="usd">15,338,654</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" scale="0" sign="-" unitRef="usd">176,305</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" scale="0" unitRef="usd">15,162,349</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Depreciation
and amortization expense for intangible assets was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfIntangibleAssets" scale="0" unitRef="usd">442,636</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfIntangibleAssets" scale="0" unitRef="usd">1,328,754</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively,
and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfIntangibleAssets" scale="0" unitRef="usd">769</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AmortizationOfIntangibleAssets" scale="0" unitRef="usd">2,307</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, future estimated amortization expense related to identifiable intangible assets over the next five years is set
forth in the following table:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Amortization<br/>
    Expense</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023 (three months remaining)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" scale="0" unitRef="usd">442,290</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" scale="0" unitRef="usd">1,769,160</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" scale="0" unitRef="usd">1,764,026</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" scale="0" unitRef="usd">1,707,552</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2027</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" scale="0" unitRef="usd">1,675,012</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FiniteLivedIntangibleAssetsNet" scale="0" unitRef="usd">7,358,040</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:nonNumeric><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 20 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DebtDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>7.
PROMISSORY NOTES-RELATED PARTIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>122
Partners Note - </b>On January 25, 2019, FlexShopper, LLC (the &#8220;Promissory Note Borrower&#8221;) entered into a subordinated debt
financing letter agreement with 122 Partners, LLC, as lender, pursuant to which the Promissory Note Borrower issued a subordinated promissory
note to 122 Partners, LLC (the &#8220;122 Partners Note&#8221;) in the principal amount of $<ix:nonFraction contextRef="c178" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">1,000,000</ix:nonFraction>. H. Russell Heiser, Jr. (&#8220;Mr.
Heiser&#8221;), FlexShopper&#8217;s Chief Executive Officer, is a member of 122 Partners, LLC. Payment of the principal amount and accrued
interest under the 122 Partners Note was due and payable by the Promissory Note Borrower on April 30, 2020 and the Promissory Note Borrower
can prepay principal and interest at any time without penalty. Obligations under the 122 Partners Note were subordinated to obligations
under the Credit Agreement. The 122 Partners Note was subject to customary representations and warranties and events of default. If an
event of default occurs and is continuing, the Promissory Note Borrower may be required to repay all amounts outstanding under the 122
Partners Note. Obligations under the 122 Partners Note were secured by substantially all of the Promissory Note Borrower&#8217;s assets,
subject to the senior rights of the lenders under the Credit Agreement. On April 30, 2020, pursuant to an amendment to the subordinated
debt financing letter agreement, the Promissory Note Borrower and 122 Partners, LLC agreed to extend the maturity date of the 122 Partners
Note to April 30, 2021. On March 22, 2021, the Promissory Note Borrower executed a second amendment to the 122 Partners Note such that
the maturity date of the 122 Partners Note was extended to April 1, 2022. On June 30, 2022, the Promissory Note Borrower executed a third
amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note was extended to April 1, 2023. On March 30, 2023,
the Promissory Note Borrower executed a fourth amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note
was extended from April 1, 2023 to October 1, 2023. On September 6, 2023, the Promissory Note Borrower paid all the principal and interest
outstanding as of that date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
paid for the 122 Partner Note was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">58,020</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">163,183</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">45,278</ix:nonFraction>
and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">147,422</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
expensed for the 122 Partner Note was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">40,335</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">145,357</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and
$<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">46,530</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">151,521</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NRNS
Note - </b>FlexShopper LLC (the &#8220;Promissory Note Borrower&#8221;) previously entered into letter agreements with NRNS Capital Holdings
LLC (&#8220;NRNS&#8221;), the manager of which is the Chairman of the Company&#8217;s Board of Directors, pursuant to which the Promissory
Note Borrower issued subordinated promissory notes to NRNS (the &#8220;NRNS Note&#8221;) in the total principal amount of $<ix:nonFraction contextRef="c179" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">3,750,000</ix:nonFraction>.
Payment of principal and accrued interest under the NRNS Note was due and payable by the Promissory Note Borrower on June 30, 2021 and
the Promissory Note Borrower can prepay principal and interest at any time without penalty. At September 30, 2023, amounts outstanding
under the NRNS Note bear interest at a rate of <ix:nonFraction contextRef="c179" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShortTermDebtPercentageBearingFixedInterestRate" scale="-2" unitRef="pure">21.44</ix:nonFraction>%. Obligations under the NRNS Note are subordinated to obligations under the Credit
Agreement. The NRNS Note is subject to customary representations and warranties and events of default. If an event of default occurs
and is continuing, the Promissory Note Borrower may be required to repay all amounts outstanding under the NRNS Note. Obligations under
the NRNS Note is secured by substantially all of the Promissory Note Borrower&#8217;s assets, subject to rights of the lenders under
the Credit Agreement. On March 22, 2021, the Promissory Note Borrower executed an amendment to the NRNS Note such that the maturity date
was extended to April 1, 2022. On February 2, 2022, the Promissory Note Borrower executed another amendment to the NRNS Note. This last
amendment extended the maturity date from <ix:nonNumeric contextRef="c180" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate">April 1, 2022</ix:nonNumeric> to <ix:nonNumeric contextRef="c181" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate">July 1, 2024</ix:nonNumeric> and increased the credit commitment from $<ix:nonFraction contextRef="c180" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityCommitmentFeeAmount" scale="0" unitRef="usd">3,750,000</ix:nonFraction> to $<ix:nonFraction contextRef="c181" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityCommitmentFeeAmount" scale="0" unitRef="usd">11,000,000</ix:nonFraction>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 29, 2023, the Company, the Promissory Note Borrower, NRNS, Mr. Heiser and PITA Holdings, LLC (&#8220;PITA&#8221;) entered into an
Amendment to Subordinated Debt and Warrants to Purchase Common Stock (the &#8220;Amendment&#8221;), pursuant to which, among other things,
the parties agreed to extend the maturity date of the NRNS Note from July 1, 2024 to July 1, 2025. In order to induce NRNS to enter into
the Amendment, the Company extended the expiration date of certain warrants (See Note 9). The cost of the warrant modification was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WriteOffOfDeferredDebtIssuanceCost" scale="0" unitRef="usd">917,581</ix:nonFraction>
and was recorded as a deferred debt cost of NRNS note. No other changes were made to such NRNS Note.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 21 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation id="_DebtDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Principal
and accrued and unpaid interest outstanding on the NRNS Note was $<ix:nonFraction contextRef="c182" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd">10,942,009</ix:nonFraction> as of September 30, 2023 and $<ix:nonFraction contextRef="c183" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd">10,941,629</ix:nonFraction> as of December
31, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
paid for the NRNS Note was $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">585,334</ix:nonFraction> and $<ix:nonFraction contextRef="c185" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">1,715,838</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c186" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">486,739</ix:nonFraction>
and $<ix:nonFraction contextRef="c187" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">1,020,523</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
expensed for the NRNS Note was $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">587,230</ix:nonFraction> and $<ix:nonFraction contextRef="c185" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">1,716,217</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c186" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">500,201</ix:nonFraction>
and $<ix:nonFraction contextRef="c187" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">1,144,646</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock-c0_cont_1" escape="true" name="fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">Amounts
payable under the promissory notes are as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Debt</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c188" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" scale="0" unitRef="usd">192,009</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-134; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c190" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" scale="0" unitRef="usd">10,750,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="fpay_LoanPayableDisclosureTextBlock-c0_cont_1" escape="true" name="fpay:LoanPayableDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>8.
LOAN PAYABLE UNDER CREDIT AGREEMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 6, 2015, FlexShopper, through a wholly-owned subsidiary (&#8220;Borrower&#8221;), entered into a credit agreement (as amended from
time-to-time, the &#8220;Credit Agreement&#8221;) with Wells Fargo Bank, National Association as paying agent, various lenders from time
to time party thereto and WE 2014-1, LLC, an affiliate of Waterfall Asset Management, LLC, as administrative agent and lender (&#8220;Lender&#8221;).
The Borrower is permitted to borrow funds under the Credit Agreement based on FlexShopper&#8217;s cash on hand and the Amortized Order
Value of its Eligible Leases (as such terms are defined in the Credit Agreement) less certain deductions described in the Credit Agreement.
Under the terms of the Credit Agreement, subject to the satisfaction of certain conditions, the Borrower may borrow up to $<ix:nonFraction contextRef="c191" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherBorrowings" scale="0" unitRef="usd">57,500,000</ix:nonFraction>
from the Lender until the Commitment Termination Date and must repay all borrowed amounts one year thereafter, on the date that is 12
months following the Commitment Termination Date (unless such amounts become due or payable on an earlier date pursuant to the terms
of the Credit Agreement). The Lender was granted a security interest in certain leases and loans as collateral under this Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 29, 2021, the Company and the Lender signed an Omnibus Amendment to the Credit Agreement. This Amendment extended the Commitment
Termination Date to April 1, 2024, amended other covenant requirements, partially removed indebtedness covenants and amended eligibility
rules. The interest rate charged on amounts borrowed is LIBOR plus <ix:nonFraction contextRef="c192" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateDuringPeriod" scale="-2" unitRef="pure">11</ix:nonFraction>% per annum. The Company paid the Lender a fee of $<ix:nonFraction contextRef="c193" decimals="0" format="ixt:num-dot-decimal" name="fpay:LenderFee" scale="0" unitRef="usd">237,000</ix:nonFraction> in consideration
of the execution of this Omnibus Amendment. At September, 2023, amounts borrowed bear interest at <ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="fpay:BearInterestRate." scale="-2" unitRef="pure">16.44</ix:nonFraction>%.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 8, 2022, pursuant to Amendment No. 15 to Credit Agreement, the Commitment Amount was increased to be up to $<ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="fpay:IncreasedCommitmentAmount" scale="0" unitRef="usd">82,500,000</ix:nonFraction>. The incremental
increase in the Commitment Amount was provided by WE 2022-1, LLC, as an additional lender under the Credit Agreement. WE 2022-1, LLC
is an affiliate of Waterfall Asset Management, LLC. No other changes were made to the credit agreement. As of July 1, 2022, WE 2022-1,
LLC assigned <ix:nonFraction contextRef="c195" decimals="2" format="ixt:num-dot-decimal" name="fpay:LoansPercentage" scale="-2" unitRef="pure">100</ix:nonFraction>% of its Commitment and all Loans to WE 2014-1, LLC. Effective September 27, 2022, WE 2014-1, LLC assigned <ix:nonFraction contextRef="c196" decimals="2" format="ixt:num-dot-decimal" name="fpay:LoansPercentage" scale="-2" unitRef="pure">100</ix:nonFraction>% of its
Commitments and all Loans to Powerscourt Investments 32, LP, an affiliate of Waterfall Asset Management, LLC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
October 21, 2022, pursuant to Amendment No. 16 to Credit Agreement, the Commitment Amount was increased to be up to $<ix:nonFraction contextRef="c197" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentPeriodicPayment" scale="0" unitRef="usd">110,000,000</ix:nonFraction>. This
amendment also replaced LIBOR references in the Credit Agreement with SOFR (Secured Overnight Financing Rate), as the basis for our interest
payments under the Credit Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 7, 2023, pursuant to Amendment No. 17 to the Credit Agreement, the administrative agent and lender consented, on a one-time basis,
to the formation of a new subsidiary, Flex TX, LLC, and to the Company&#8217;s execution and performance of the Revolution Agreements
(as defined below) between the Company and BP Fundco, LLC to incur certain indebtedness and grant a security interest in certain of its
assets in connection with (i) a Limited Payment Guaranty (Flex Revolution Loan) between the Company and BP Fundo, LLC and (ii) a Pledge
Agreement among the Company, Flex Revolution, LLC and BP Fundco, LLC (collectively, the &#8220;Revolution Agreements&#8221;). No other
changes were made to the Credit Agreement.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 22 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><ix:continuation id="fpay_LoanPayableDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Credit Agreement provides that FlexShopper may not incur additional indebtedness (other than expressly permitted indebtedness) without
the permission of the Lender and also prohibits payments of cash dividends on common stock. Additionally, the Credit Agreement includes
covenants requiring FlexShopper to maintain a minimum amount of Equity Book Value, maintain a minimum amount of liquidity and cash and
maintain a certain ratio of Consolidated Total Debt to Equity Book Value (each capitalized term, as defined in the Credit Agreement).
Upon a Permitted Change of Control (as defined in the Credit Agreement), FlexShopper must refinance the debt under the Credit Agreement,
subject to the payment of an early termination fee. <ix:nonNumeric contextRef="c0" continuedAt="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults-c0_cont_1" escape="true" name="fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults">A summary of the covenant requirements, and FlexShopper&#8217;s actual results at
September 30, 2023, follows:</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,&#160;2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Required<br/>
    Covenant</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Actual
    <br/> Position</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equity Book Value not less than</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">16,452,246</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c205" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">28,601,812</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liquidity greater than</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="fpay:LiquidityGreaterThanAmount" scale="0" unitRef="usd">1,500,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c205" decimals="0" format="ixt:num-dot-decimal" name="fpay:LiquidityGreaterThanAmount" scale="0" unitRef="usd">5,732,483</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash greater than</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd">500,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c205" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd">5,737,809</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Consolidated Total Debt to Equity Book Value
    ratio not to exceed</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c206" decimals="2" format="ixt:num-dot-decimal" name="fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" scale="0" unitRef="usdPershares">5.25</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c207" decimals="2" format="ixt:num-dot-decimal" name="fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" scale="0" unitRef="usdPershares">3.77</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest, breaches
or defaults under the terms of the Credit Agreement and related agreements entered into with the Lender, breaches of representations,
warranties or certifications made by or on behalf of FlexShopper in the Credit Agreement and related documents (including certain financial
and expense covenants), deficiencies in the borrowing base, certain judgments against FlexShopper and bankruptcy events.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company borrowed under the Credit Agreement $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromLinesOfCredit" scale="0" unitRef="usd">5,050,000</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromLinesOfCredit" scale="0" unitRef="usd">7,800,000</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively,
and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromLinesOfCredit" scale="0" unitRef="usd">15,055,000</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromLinesOfCredit" scale="0" unitRef="usd">32,855,000</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively. The Company repaid under the Credit
Agreement $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfDebt" scale="0" unitRef="usd">0</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfDebt" scale="0" unitRef="usd">2,795,000</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfDebt" scale="0" unitRef="usd">4,605,000</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfDebt" scale="0" unitRef="usd">5,730,000</ix:nonFraction> for the
three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
expense incurred under the Credit Agreement amounted to $<ix:nonFraction contextRef="c198" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">3,503,486</ix:nonFraction> and $<ix:nonFraction contextRef="c199" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">10,115,009</ix:nonFraction> for the three and nine months ended September 30,
2023, respectively, and $<ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">2,426,513</ix:nonFraction> and $<ix:nonFraction contextRef="c201" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">5,874,504</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively. The outstanding
balance under the Credit Agreement was $<ix:nonFraction contextRef="c202" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LettersOfCreditOutstandingAmount" scale="0" unitRef="usd">86,205,000</ix:nonFraction> as of September 30, 2023 and was $<ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LettersOfCreditOutstandingAmount" scale="0" unitRef="usd">81,200,000</ix:nonFraction> as of December 31, 2022. Such amount
is presented in the consolidated balance sheets net of unamortized issuance costs of $<ix:nonFraction contextRef="c202" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnamortizedDebtIssuanceExpense" scale="0" unitRef="usd">141,148</ix:nonFraction> and $<ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnamortizedDebtIssuanceExpense" scale="0" unitRef="usd">352,252</ix:nonFraction> as of September 30, 2023 and
December 31, 2022, respectively. Interest is payable monthly on the outstanding balance of the amounts borrowed. No principal is expected
to be repaid in the next twelve months due to the Commitment Termination Date having been extended to April 1, 2024, or from reductions
in the borrowing base. The Company must repay all borrowed amounts one year after the Commitment Termination Date. Accordingly, all principal
is shown as a non-current liability at September 30, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Since
October 2022, the Company has been entering into Interest Rate Cap Agreements with AXOS bank, a financial institution not related with
the Lender of the Credit Agreement. These agreements cap the variable portion (one month SOFR) of the Credit Agreement interest rate
to <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="fpay:CreditAgreementInterestRate" scale="-2" unitRef="pure">4</ix:nonFraction>%, which reduce the Company&#8217;s exposure to additional increases in interest rates.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 23 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>9.
CAPITAL STRUCTURE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s capital structure consists of preferred and common stock as described below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Preferred
Stock</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company is authorized to issue <ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">500,000</ix:nonFraction> shares of $<ix:nonFraction contextRef="c208" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.001</ix:nonFraction> par value preferred stock. Of this amount, <ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">250,000</ix:nonFraction> shares have been designated
as Series 1 Convertible Preferred Stock and <ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">25,000</ix:nonFraction> shares have been designated as Series 2 Convertible Preferred Stock. The Company&#8217;s
Board of Directors determines the rights and preferences of the Company&#8217;s preferred stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 37.4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Series
                                            1 Convertible Preferred Stock</span> <b>&#8211;</b> Series 1 Convertible Preferred Stock ranks
                                            senior to common stock upon liquidation.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, each share of Series 1 Convertible Preferred Stock was convertible into <ix:nonFraction contextRef="c209" decimals="5" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">1.32230</ix:nonFraction> shares of the Company&#8217;s
common stock, subject to certain anti-dilution rights. The holders of the Series 1 Convertible Preferred Stock have the option to convert
the shares to common stock at any time. Upon conversion, all accumulated and unpaid dividends, if any, will be paid as additional shares
of common stock. The holders of Series 1 Convertible Preferred Stock have the same dividend rights as holders of common stock, as if
the Series 1 Convertible Preferred Stock had been converted to common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, there were <ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesOutstanding" scale="0" unitRef="shares">170,332</ix:nonFraction> shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into <ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion" scale="0" unitRef="shares">225,231</ix:nonFraction>
shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Series 2 Convertible Preferred Stock</span> <b>&#8211;</b> The Company sold to B2 FIE V LLC (the &#8220;Investor&#8221;), an entity affiliated with Pacific Investment Management Company LLC, <ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion" scale="0" unitRef="shares">20,000</ix:nonFraction> shares of Series 2 Convertible Preferred Stock (&#8220;Series 2 Preferred Stock&#8221;) for gross proceeds of $<ix:nonFraction contextRef="c8" decimals="-5" format="ixt:num-dot-decimal" name="fpay:GrossProceeds" scale="6" unitRef="usd">20.0</ix:nonFraction> million. The Company sold an additional <ix:nonFraction contextRef="c210" decimals="0" format="ixt:num-dot-decimal" name="fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion" scale="0" unitRef="shares">1,952</ix:nonFraction> shares of Series 2 Preferred Stock to a different investor for gross proceeds of $<ix:nonFraction contextRef="c211" decimals="-4" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="6" unitRef="usd">1.95</ix:nonFraction> million at a subsequent closing.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Series 2 Preferred Shares were sold for $<ix:nonFraction contextRef="c210" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendsPerShareCashPaid" scale="0" unitRef="usdPershares">1,000</ix:nonFraction> per share (the &#8220;Stated Value&#8221;) and accrue dividends on the Stated Value at
an annual rate of <ix:nonFraction contextRef="c210" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockDividendRatePercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% compounded annually. Cumulative accrued dividends as of September 30, 2023 totaled $<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CumulativeDividends" scale="0" unitRef="usd">22,118,558</ix:nonFraction>. As of September
30, 2023, each Series 2 Preferred Share was convertible into approximately <ix:nonFraction contextRef="c210" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockSharesConverted1" scale="0" unitRef="shares">266</ix:nonFraction>&#160;shares of common stock; however, the conversion rate
is subject to further increase pursuant to a weighted average anti-dilution provision. The holders of the Series 2 Preferred Stock have
the option to convert such shares into shares of common stock and have the right to vote with holders of common stock on an as-converted
basis. If the average closing price during any 45-day consecutive trading day period or change of control transaction values the common
stock at a price equal to or greater than $<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:CommonStockConvertibleConversionPriceDecrease" scale="0" unitRef="usdPershares">23.00</ix:nonFraction> per share, then conversion shall be automatic. Upon a Liquidation Event or Deemed Liquidation
Event (each as defined), holders of Series 2 Preferred Stock shall be entitled to receive out of the assets of the Company prior to and
in preference to the common stock and Series 1 Convertible Preferred Stock an amount equal to the greater of (1) the Stated Value, plus
any accrued and unpaid dividends thereon, and (2) the amount per share as would have been payable had all shares of Series 2 Preferred
Stock been converted to common stock immediately before the Liquidation Event or Deemed Liquidation Event.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
the dividends for the Series 2 Preferred Shares have not been declared by the Company&#8217;s Board of Directors, there is no dividends
accrual reflected in the Company&#8217;s Consolidated Financial Statement. The Series 2 Preferred Shares dividends is reflected on the
Consolidated Statement of Operations for purposes of determining the net income attributable to common and Series 1 Convertible Preferred
shareholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Common
Stock</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company is authorized to issue <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares">40,000,000</ix:nonFraction> shares of common stock, par value $<ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.0001</ix:nonFraction> per share. Each share of common stock entitles the
holder to one vote at all stockholder meetings. The common stock is traded on the Nasdaq Capital Market under the symbol &#8220;FPAY.&#8221;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 24 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Warrants</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
connection with the issuance of Series 2 Convertible Preferred Stock in June 2016, the Company issued to the placement agent in such
offering warrants exercisable for <ix:nonFraction contextRef="c212" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockSharesConverted1" scale="0" unitRef="shares">439</ix:nonFraction> shares of Series 2 Convertible Preferred Stock at an initial exercise price of $<ix:nonFraction contextRef="c212" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceIncrease" scale="0" unitRef="usdPershares">1,250</ix:nonFraction> per share,
which expired by their terms <ix:nonNumeric contextRef="c212" format="ixt-sec:durwordsen" name="fpay:WarrantsExpirationPeriod">seven years</ix:nonNumeric> after the date of issuance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
September 2018, the Company issued warrants exercisable for an aggregate <ix:nonFraction contextRef="c213" decimals="0" format="ixt:num-dot-decimal" name="fpay:ClassOfWarrantOrRightIssued" scale="0" unitRef="shares">1,055,184</ix:nonFraction> shares of common stock at an exercise price of $<ix:nonFraction contextRef="c213" decimals="2" format="ixt:num-dot-decimal" name="fpay:WarrantExercisePrice" scale="0" unitRef="usdPershares">1.25</ix:nonFraction>
per warrant to Mr. Heiser and NRNS in connection with partial conversions of their promissory notes (the &#8220;Conversion Warrants&#8221;).
The original expiration date of these warrants was September 28, 2023 (and extended as described below).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From
January 2019 to August 2021, the Company issued to PITA Holdings, LLC (&#8220;PITA&#8221;) Common Stock Purchase Warrants (the &#8220;Consulting
Warrants&#8221;) to purchase up to an aggregate of <ix:nonFraction contextRef="c214" decimals="0" format="ixt:num-dot-decimal" name="fpay:ProceedsFromIssuancesOfWarrants" scale="0" unitRef="shares">1,200,000</ix:nonFraction> shares of the Company&#8217;s common stock in connection with that certain
Consulting Agreement, dated as of February 19, 2019 (as may be amended from time to time), between the Company and XLR8 Capital Partners
LLC (&#8220;XLR8&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">PITA,
NRNS and XLR8 are affiliates of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 29, 2023, the Company, FlexShopper, LLC, NRNS,
Mr. Heiser and PITA entered into an Amendment to Subordinated Debt and Warrants to Purchase Common Stock (the &#8220;Amendment&#8221;),
pursuant to which, among other things, the parties agreed to extend the maturity date of the NRNS Note from July 1, 2024 to July 1, 2025.
In order to induce NRNS to enter into the Amendment, the expiration date of the Conversion Warrants and the expiration date of <ix:nonFraction contextRef="c215" decimals="0" format="ixt:num-dot-decimal" name="fpay:WarrantsExpirationPeriods" scale="0" unitRef="shares">840,000</ix:nonFraction>
of the Consulting Warrants was extended 30 months from the original expiration date. The cost of the warrant modification was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:DueDateExtensionOfWarrants" scale="0" unitRef="usd">917,581</ix:nonFraction>
and was recorded as a deferred debt cost of NRNS note.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
expense related to warrants was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExpenseRelatedToWarrants" scale="0" unitRef="usd">0</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExpenseRelatedToWarrants" scale="0" unitRef="usd">917,581</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExpenseRelatedToWarrants" scale="0" unitRef="usd">0</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="fpay:ExpenseRelatedToWarrants" scale="0" unitRef="usd">0</ix:nonFraction> for
the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"><span style="font-family: Times New Roman, Times, Serif">The
following table summarizes information about outstanding stock warrants as of September 30, 2023 and December 31, 2022, all of which
are exercisable:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<ix:continuation id="_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Exercise</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Common</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Stock&#160;Warrants</b></span></p></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Weighted
                                            Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Remaining</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Contractual
                                            Life</b></span></p></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Price</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Outstanding</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c216" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.25</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c216" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">1,055,184</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 37%; text-align: center"><ix:nonNumeric contextRef="c217" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 36%; text-align: center"><ix:nonNumeric contextRef="c218" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c219" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.25</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c219" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">160,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c220" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c221" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c222" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.34</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c222" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c223" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c224" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c225" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.40</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c225" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c226" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c227" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c228" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.54</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c228" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c229" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c230" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c231" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.62</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c231" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c232" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c233" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c234" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.68</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c234" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c235" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c236" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c237" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.69</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c237" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c238" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c239" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c240" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.74</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c240" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c241" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c242" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c243" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.76</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c243" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c244" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c245" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c246" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.91</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c246" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c247" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c248" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c249" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">1.95</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c249" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c250" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c251" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c252" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c252" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c253" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c254" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c255" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.01</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c255" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c256" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c257" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c258" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.08</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c258" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c259" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c260" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c261" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.45</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c261" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c262" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c263" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c264" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.53</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c264" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c265" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c266" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c267" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.57</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c267" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c268" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c269" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c270" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.70</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c270" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c271" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c272" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">3 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c273" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.78</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c273" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c274" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c275" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c276" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.79</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c276" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c277" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c278" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c279" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.89</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c279" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c280" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">4 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c281" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c282" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.93</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c282" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c283" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c284" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c285" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">2.97</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c285" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c286" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c287" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c288" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">3.09</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c288" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c289" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">3 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c290" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c291" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">3.17</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c291" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c292" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">4 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c293" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c294" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">3.19</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c294" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c295" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c296" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">3 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c297" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">3.27</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c297" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">40,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><ix:nonNumeric contextRef="c298" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><ix:nonNumeric contextRef="c299" name="fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"><span style="font-family: Times New Roman, Times, Serif">2 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightOutstanding" scale="0" unitRef="shares">2,255,184</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 25 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_1" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>10. EQUITY
COMPENSATION PLANS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
April 2018, the Company adopted the FlexShopper, Inc. 2018 Omnibus Equity Compensation Plan (the &#8220;2018 Plan&#8221;). The 2018 Plan
replaced the Prior Plans. No new awards will be granted under the Prior Plans; however, awards outstanding under the Prior Plans upon
approval of the 2018 Plan remain subject to and will be settled with shares under the applicable Prior Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Grants
under the 2018 Plan and the Prior Plans consist of incentive stock options, non-qualified stock options, stock appreciation rights, restricted
shares, restricted stock units, dividend equivalents and other stock-based awards. Employees, directors and consultants and other service
providers are eligible to participate in the 2018 Plan and the Prior Plans.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock-c0_cont_1" escape="true" name="fpay:ScheduleOfStockbasedCompensationExpenseTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">Stock-based
compensation expense include the following components:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<ix:continuation id="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Three Months ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Nine Months ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left">Stock options</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c304" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">242,180</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c305" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">238,233</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">1,047,323</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c307" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">762,340</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Performance share units</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c308" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">229,639</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">149,065</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c301" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">289,044</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c310" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">187,663</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total stock-based compensation</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">471,819</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">387,298</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">1,336,367</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">950,003</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value of stock-based compensation is
recognized as compensation expense over the vesting period. Compensation expense recorded for stock-based compensation in the consolidated
statements of operations was $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">471,819</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">1,336,367</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively, and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">387,298</ix:nonFraction>
and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">950,003</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively. Unrecognized compensation cost related to non-vested
options and PSU at September 30, 2023 amounted to $<ix:nonFraction contextRef="c300" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue" scale="0" unitRef="usdPershares">1,464,380</ix:nonFraction>, which is expected to be recognized over a weighted average period of <ix:nonFraction contextRef="c301" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" scale="0" unitRef="usdPershares">2.14</ix:nonFraction>
years.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Stock
options:</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">The
fair value of stock options is recognized as compensation expense using the straight-line method over the vesting period. The Company
measured the fair value of each stock option award on the date of grant using the Black-Scholes-Merton (BSM) pricing model with the following
weighted average assumptions:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine&#160;Months<br/>
    ended<br/> September 30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> ended<br/> September 30,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Exercise price</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" scale="0" unitRef="usdPershares">0.8</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c99" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" scale="0" unitRef="usdPershares">1.5</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">6</ix:nonNumeric> years</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;<ix:nonNumeric contextRef="c12" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">6</ix:nonNumeric> years</span></p></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" scale="-2" unitRef="pure">95</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" scale="-2" unitRef="pure">69</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Dividend yield</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" scale="-2" unitRef="pure">0</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" scale="-2" unitRef="pure">0</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" scale="-2" unitRef="pure">3.59</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" scale="-2" unitRef="pure">2.12</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
expected dividend yield is based on the Company&#8217;s historical dividend yield. The expected volatility is based on the historical
volatility of the Company&#8217;s common stock. The expected life is based on the simplified expected term calculation permitted by the
Securities and Exchange Commission, which defines the expected life as the average of the contractual term of the options and the weighted-average
vesting period for all option tranches. The risk-free interest rate is based on the annual yield on the grant date of a zero-coupon U.S.
Treasury bond the maturity of which equals the option&#8217;s expected life.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 26 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">Activity
in stock options for the nine month periods ended September 30, 2023 and September 30, 2022 was as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<ix:continuation id="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of<br/> options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted<br/> average<br/> exercise<br/> price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted<br/> average<br/> contractual<br/> term <br/> (years)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Aggregate<br/> intrinsic<br/> value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c311" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">3,919,228</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c311" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.97</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" scale="0" unitRef="usd">52,223</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c312" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" scale="0" unitRef="shares">1,596,567</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c312" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">0.80</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c312" decimals="0" format="ixt:num-dot-decimal" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" scale="0" unitRef="usd">75</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c312" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" scale="0" unitRef="shares">1,500</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c312" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">0.79</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c312" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" scale="0" unitRef="usd">345</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c312" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" scale="0" unitRef="shares">1,105,900</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c312" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.91</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Outstanding at September, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c313" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">4,408,395</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c313" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.56</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonNumeric contextRef="c312" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">7.56</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c313" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" scale="0" unitRef="usd">561,402</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at September 30, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c313" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber" scale="0" unitRef="shares">3,183,408</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c313" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.74</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c312" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1">7.12</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c313" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" scale="0" unitRef="usd">328,031</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c314" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">3,080,904</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c314" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.06</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c314" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" scale="0" unitRef="usd">1,923,642</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c315" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" scale="0" unitRef="shares">1,094,002</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c315" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.50</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c315" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" scale="0" unitRef="shares">308,526</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c315" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">0.85</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c315" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" scale="0" unitRef="usd">480,029</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c315" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" scale="0" unitRef="shares">7,333</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c315" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.22</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c315" decimals="0" format="ixt:num-dot-decimal" name="fpay:ForfeitedAggregateIntrinsicValue" scale="0" unitRef="usd">2,273</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Expired</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c315" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" scale="0" unitRef="shares">25,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c315" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">1.70</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Outstanding at September 30, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c316" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">3,834,047</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c316" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.00</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonNumeric contextRef="c315" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">6.96</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c316" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" scale="0" unitRef="usd">1,219,962</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at September 30, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c316" decimals="INF" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber" scale="0" unitRef="shares">2,694,862</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c316" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.10</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c315" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1">6.48</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c316" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" scale="0" unitRef="usd">928,330</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
weighted average grant date fair value of options granted during the nine month periods ended September 30, 2023 and September 30, 2022
was $<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">0.61</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">0.91</ix:nonFraction> per share respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Performance
Share Units:</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">On
February 10, 2022, and on April 21, 2023, the Compensation Committee of the Board of Directors approved awards of performance share units
to certain senior executives of the Company (the &#8220;2022 PSU&#8221;, and the &#8220;2023 PSU&#8221;, respectively).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">For
performance share units, which are settled in stock, the number of shares earned is subject to both performance and time-based vesting.
For the performance component, the number of shares earned is determined at the end of the periods based upon achievement of specified
performance conditions such as the Company&#8217;s Adjusted EBITDA. When the performance criteria are met, the award is earned and vests
assuming continued employment through the specified service period(s). Shares are issued from the Company&#8217;s 2018 Omnibus Equity
Compensation Plan upon vesting. The number of 2023 PSU which could potentially be issued ranges from&#160;<ix:nonFraction contextRef="c302" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" scale="0" unitRef="shares">0</ix:nonFraction> up to a maximum of&#160;<ix:nonFraction contextRef="c303" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" scale="0" unitRef="shares">1,250,000</ix:nonFraction>
of the target awards depending on the specified terms and conditions of the target award.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The fair value of performance
share units is based on the fair market value of the Company&#8217;s common stock on the date of grant. The compensation expense associated
with these awards is amortized on an accelerated basis over the vesting period based on the Company&#8217;s projected assessment of the
level of performance that will be achieved and earned. In the event the Company determines it is no longer probable that the minimum performance
criteria specified in the plan will be achieved, all previously recognized compensation expense is reversed in the period such a determination
is made. The 2022 PSU were forfeited in April 2023 as the minimum performance component was not achieved. For the 2023 PSU, the Company
determined it was probable that the minimum performance component would be met and accordingly commenced amortization in the quarter ended
June 30, 2023.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfNonvestedShareActivityTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfNonvestedShareActivityTableTextBlock"><span style="font-family: Times New Roman, Times, Serif">Activity
in performance share units for the nine months ended September 30, 2023 and September 30, 2022 was as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:continuation id="_ScheduleOfNonvestedShareActivityTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Number
    of<br/> performance<br/> share&#160;units</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/>
    average<br/> grant date<br/> fair&#160;value</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Non- vested at January 1, 2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" scale="0" unitRef="shares">790,327</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">1.53</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" scale="0" unitRef="shares">1,250,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">0.78</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Forfeited/
    unearned</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" scale="0" unitRef="shares">790,327</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">1.53</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Vested</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-137; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-138; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Non-
    vested at September 30, 2023</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" scale="0" unitRef="shares">1,250,000</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c2" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">0.78</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Non- vested at January 1, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-139; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-140; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" scale="0" unitRef="shares">790,327</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">1.53</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Forfeited/
    unearned</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-141; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-142; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Vested</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-143; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-144; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Non-
    vested at September 30, 2022</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" scale="0" unitRef="shares">790,327</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c99" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" scale="0" unitRef="usdPershares">1.53</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 27 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>11. INCOME
TAXES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Effective
income tax rates for interim periods are based on the Company&#8217;s estimate of the applicable annual income tax rate. The Company&#8217;s
effective income tax rate varies based upon the estimate of the Company&#8217;s annual taxable earnings and the allocation of those taxable
earnings across the various states in which we operate.&#160;Changes in the annual allocation of the Company&#8217;s activity among these
jurisdictions results in changes to the effective tax rate utilized to measure the Company&#8217;s income tax provision and deferred
tax assets and liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s effective income tax rate for the nine months ended September 30, 2023 was approximately <ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits" scale="-2" unitRef="pure">20.5</ix:nonFraction>%. This was different than
the expected federal income tax rate of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" scale="-2" unitRef="pure">21</ix:nonFraction>% primarily due to the impact of non-taxable income from non-deductible equity compensation
and state income taxes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the second quarter of 2022, the Company released the valuation allowance of the Company&#8217;s deferred tax asset recorded as of December
31, 2021. The Company had historical cumulative positive pre-tax income plus permanent differences. The realization of the deferred tax
asset as of September 30, 2023 is more likely than not based on the Company&#8217;s projected taxable income.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_LossContingencyDisclosures-c0_cont_1" escape="true" name="us-gaap:LossContingencyDisclosures"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>12. CONTINGENCIES
AND OTHER UNCERTAINTIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Regulatory
inquiries</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the first quarter of 2021, FlexShopper, along with a number of other lease-to-own companies, received a subpoena from the California
Department of Financial Protection and Innovation (the &#8220;DFPI&#8221;) requesting the production of documents and information regarding
the Company&#8217;s compliance with state consumer protection laws. The Company is cooperatively engaging with the DFPI in response to
its inquiry. Although the Company believes it is in compliance with all applicable consumer protection laws and regulations in California,
this inquiry ultimately could lead to an enforcement action and/or a consent order, and substantial costs, including legal fees, fines,
penalties, and remediation expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Litigation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company is not involved in any current or pending material litigation. The Company could be involved in litigation incidental to the
operation of the business. The Company intends to vigorously defend all matters in which the Company is named defendants, and, for insurable
losses, maintain significant levels of insurance to protect against adverse judgments, claims or assessments that may affect the Company.
Although the adequacy of existing insurance coverage of the outcome of any legal proceedings cannot be predicted with certainty, based
on the current information available, the Company does not believe the ultimate liability associated with known claims or litigation,
if any, in which the Company is involved will materially affect the Company&#8217;s consolidated financial condition or results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Employment
agreements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
executive management entered into employment agreements with the Company. The contracts are for a period between <ix:nonNumeric contextRef="c180" continuedAt="_DerivativeTermOfContract-c180_cont_1" format="ixt-sec:durwordsen" name="us-gaap:DerivativeTermOfContract">three</ix:nonNumeric> to <ix:nonNumeric contextRef="c181" format="ixt-sec:durwordsen" name="us-gaap:DerivativeTermOfContract">five<ix:continuation id="_DerivativeTermOfContract-c180_cont_1"> years</ix:continuation></ix:nonNumeric>
and renew for three successive one-year terms unless receipt of written notices by the parties. The contracts provide that such management
may earn discretionary cash bonuses and equity awards, based on financial performance metrics defined each year by the Compensation Committee
of the Company&#8217;s Board of Directors. Additionally, under certain termination conditions, such contracts provide for severance payments
and other benefits.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 28 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation id="_LossContingencyDisclosures-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>COVID-19
and other similar health crisis</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company has been, and may in the future, be impacted by COVID-19 or any similar pandemic or health crisis, and this could affect our
results of operations, financial condition, or cash flow in the future. The extent and the effects of the impact of any of these events
on the operation and financial performance of our business depend on several factors which are highly uncertain and cannot be predicted.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:CommitmentsDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>13. COMMITMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The Company
does not have any commitments other than real property leases (Note 4).</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="fpay:RevolutionTransactionTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>14.
REVOLUTION TRANSACTION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
December 3, 2022, Flex Revolution, LLC, a wholly-owned subsidiary of FlexShopper, Inc. (the &#8220;Buyer&#8221;) closed a transaction
(&#8220;Revolution Transaction&#8221;) pursuant to an Asset Purchase Agreement with Revolution Financial, Inc., a provider of consumer
loans and credit products (collectively with certain of its subsidiaries, &#8220;Revolution&#8221;), under which the Company acquired
the material net assets of the Revolution business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
consideration for the sale of the Revolution net assets, the Company issued an adjustable promissory note (&#8220;Seller Note&#8221;)
with an initial principal amount of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="usd">5,000,000</ix:nonFraction>. The Seller Note matures on <ix:nonNumeric contextRef="c317" format="ixt:date-monthname-day-year-en" name="us-gaap:InvestmentMaturityDate">December 1, 2027</ix:nonNumeric>, bears interest at <ix:nonFraction contextRef="c2" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:InvestmentInterestRate" scale="-2" unitRef="pure">8</ix:nonFraction>% per annum and is subject
to adjustment based upon the pre-tax net income of the acquired business in 2023. The fair value of the Seller Note as of the acquisition
date was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetAcquisitionConsiderationTransferred" scale="0" unitRef="usd">3,421,991</ix:nonFraction>. The Seller Note, net of the discount, was $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesPayable" scale="0" unitRef="usd">3,191,272</ix:nonFraction> as of September 30, 2023 and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NotesPayable" scale="0" unitRef="usd">3,158,471</ix:nonFraction> as of December 31,
2022. The Seller Note is included in the condensed consolidated balance sheets in the line Promissory note related to acquisition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Revolution Transaction includes the Buyer&#8217;s assumption of Revolution&#8217;s consumer loan portfolio, related cash and its credit
facility (&#8220;Revolution Credit Facility&#8221;) as this facility is backed by the portfolio acquired. As of December 31, 2022, the
Revolution Credit Agreement was not legally transferred to FlexShopper, so this liability was included in the condensed consolidated
balance sheets on the line Purchase consideration payable related to acquisition as the Company was obligated for the outstanding balance
as December 31, 2022. On June 7, 2023, the Revolution Credit Facility was legally transferred to FlexShopper (See Note 15)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
parties to the Asset Purchase Agreement have each made customary representations and warranties in the Asset Purchase Agreement and have
agreed to indemnify each other for breaches of such representations and warranties. The Buyer&#8217;s primary recourse in the event of
a claim is to offset the Seller Note equal to the indemnifiable losses subject to such claim.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Revolution Transaction has been accounted for as a business combination in accordance with ASC 805, Business Combination. The Company
measured the net assets acquired in Revolution Transaction at fair value on the acquisition date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
fair value of the intangible assets was determined primarily by using discounted cash flow models. The models use inputs including estimated
cash flows and a discount rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company recorded a bargain purchase gain of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="fpay:BusinessCombinationBargainPrice" scale="0" unitRef="usd">14,461,274</ix:nonFraction> related to the Revolution Transaction at acquisition date as the fair value of
the net assets acquired exceed the fair value of the purchase price consideration. The Company believes that the most significant reason
its management was able to negotiate a bargain purchase was due to the speed with which the seller wanted to close this transaction which
resulted in a non-competitive process akin to a forced sale. The strong desire for a prior to year-end closing was for various reasons,
including potential credit facility covenant issues and accelerating operating losses after recent regulatory changes.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 29 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="fpay:BasepointCreditAgreementTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>15. BASEPOINT
CREDIT AGREEMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 7, 2023, the Company, through a wholly owned subsidiary, Flex Revolution, LLC (the &#8220;New Borrower&#8221;) entered into a Joinder
Agreement to a credit agreement (the &#8220;Basepoint Credit Agreement&#8221;) with Revolution Financial, Inc. (the &#8220;Existing Borrower&#8221;),
the subsidiary guarantors party thereto, the lenders party thereto, the individual guarantor party and BP Fundco, LLC, as administrative
agent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Existing Borrower with certain of its subsidiaries (collectively, the &#8220;Seller&#8221;) and Flex Revolution, LLC (the &#8220;Buyer&#8221;)
entered into an Asset Purchase Agreement (See Note 14), pursuant to which the Seller agreed to, among other things, transfer substantially
all of its assets to the Buyer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the Basepoint Credit Agreement, the New Borrower agreed to become a borrower (the &#8220;Basepoint Borrower&#8221;) and a grantor as
applicable under the agreement. The Company is a guarantor of the Basepoint Credit Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Basepoint Credit Agreement provides for an up to a $<ix:nonFraction contextRef="c318" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSalesOfConsumerLoans" scale="6" unitRef="usd">20</ix:nonFraction> million credit facility for the origination of consumer loans. The credit facility
is backed by eligible principal balance of eligible consumer receivable of the Basepoint borrower&#8217;s portfolio (the &#8220;Borrowing
Base&#8221;). The annual interest rate on loans under the Basepoint Credit Agreement is <ix:nonFraction contextRef="c319" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd" scale="-2" unitRef="pure">13.42</ix:nonFraction>%. The principal balance outstanding under
the Basepoint Credit Agreement is due on June 7, 2026.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Basepoint Credit Agreement includes covenants requiring the Basepoint Borrower and the guarantor to maintain a minimum amount of liquidity
that is no less than <ix:nonFraction contextRef="c319" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:InvestmentInterestRate" scale="-2" unitRef="pure">5</ix:nonFraction>% of the current Borrowing Base and maintain a minimum amount of cash held in the concentration accounts of $<span style="-sec-ix-hidden: hidden-fact-145">200,0000</span>.
The tangible net worth of the Basepoint Borrower and the guarantor shall not be less than <ix:nonFraction contextRef="c318" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityCommitmentFeePercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% of the current Borrowing Base and the Basepoint
Borrower and the guarantor shall maintain a positive consolidated net income. The terms tangible net worth and positive consolidated
net income for the purpose of calculating the covenants under the Basepoint Credit Agreement are defined in the agreement. The Company
is in compliance with Basepoint Credit Agreement covenants as of September 30, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Basepoint Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest,
breaches or defaults under the terms of the Basepoint Credit Agreement, breaches of representations, warranties or certifications made
by or on behalf of the Basepoint Borrower in the Basepoint Credit Agreement and related documents (including certain covenants), deficiencies
in the Borrowing Base, certain judgments against the Basepoint Borrower and bankruptcy events.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
expense incurred under the Basepoint Credit Agreement amounted to $<ix:nonFraction contextRef="c320" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityIncreaseAccruedInterest" scale="0" unitRef="usd">251,456</ix:nonFraction> and $<ix:nonFraction contextRef="c318" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LineOfCreditFacilityIncreaseAccruedInterest" scale="0" unitRef="usd">843,470</ix:nonFraction> for the three and nine months ended September
30, 2023, respectively. The outstanding balance under the Basepoint Credit Agreement was $<ix:nonFraction contextRef="c319" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LettersOfCreditOutstandingAmount" scale="0" unitRef="usd">7,412,605</ix:nonFraction> as of September 30, 2023. Such amount
is presented in the consolidated balance sheets net of unamortized issuance costs of $<ix:nonFraction contextRef="c319" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLongTermDebtNoncurrent" scale="0" unitRef="usd">102,580</ix:nonFraction> as of September 30, 2023. Interest is payable
weekly on the outstanding balance of the amounts borrowed. No principal is expected to be repaid in the next twelve months, or from reductions
in the borrowing base. Accordingly, all principal is shown as a non-current liability at September, 2023.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:CompensationAndEmployeeBenefitPlansTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>16. EMPLOYEE
BENEFIT PLAN</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company sponsors an employee retirement savings plan that qualifies under Section&#160;401(k)&#160;of the Internal Revenue Code. Participating
employees may contribute, but not more than statutory limits. The Company makes nondiscretionary <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" scale="-2" unitRef="pure">4</ix:nonFraction>% Safe Harbor contributions of participants&#8217;
eligible earnings who have completed the plan&#8217;s eligibility requirements. The contributions are made to the plan on behalf of the
employees. Total contributions to the plan were $<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" scale="0" unitRef="usd">39,939</ix:nonFraction> and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" scale="0" unitRef="usd">126,701</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively,
and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" scale="0" unitRef="usd">31,204</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" scale="0" unitRef="usd">112,577</ix:nonFraction> for the three and nine months ended September 30, 2022, respectively.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 30 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:TreasuryStockTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>17.
SHARE REPURCHASE PROGRAM</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On May 17, 2023, the Board of Directors authorized a share repurchase program to acquire up to $<ix:nonFraction contextRef="c321" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValueAcquiredCostMethod" scale="6" unitRef="usd">2</ix:nonFraction> million of the Company&#8217;s common stock. The Company may purchase common stock on the open market, through privately negotiated transactions, or by other means including through the use of trading plans intended to qualify under Rule 10b-18 under the Securities Exchange Act of 1934, as amended, in accordance with applicable securities laws and other restrictions. The timing and total amount of stock repurchases will depend upon business, economic and market conditions, corporate and regulatory requirements, prevailing stock prices, and other considerations. The share repurchase program will have a term of <ix:nonNumeric contextRef="c322" format="ixt-sec:durmonth" name="us-gaap:StockRepurchaseProgramPeriodInForce1">18</ix:nonNumeric> months and may be suspended or discontinued at any time and does not obligate the company to acquire any amount of common stock. The objective of this program is to repurchases shares of common stock opportunistically when management believes that the Company&#8217;s stock is trading below the Company&#8217;s determination of long-term fair value. The shares of common stock when repurchased by the Company will become treasury shares.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company purchased under the share repurchase program <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" scale="0" unitRef="shares">100,775</ix:nonFraction> shares of common stock for a net cost of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" scale="0" unitRef="usd">100,225</ix:nonFraction> for the three and nine
months ended September 30, 2023.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 31 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
2. MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.1pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This
discussion and analysis of our financial condition and results of operations should be read together with our consolidated financial
statements and the related notes appearing at the end of our Form 10-K for the fiscal year ended December 31, 2022. Some of the information
contained in this discussion and analysis or set forth elsewhere in this Form 10-Q, including information with respect to our plans and
strategy for our business and related financing, includes forward-looking statements that involve risks and uncertainties. The &#8220;Risk
Factors&#8221; section of our Form 10-K for the fiscal year ended December 31, 2022 should be read for a discussion of important factors
that could cause actual results to differ materially from the results described in or implied by the forward-looking statements contained
in the following discussion and analysis.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Executive
Overview</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.1pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Since
December 2013, we have developed a business that focuses on improving the quality of life of our customers&#160; by providing them the
opportunity to obtain ownership of high-quality durable products, such as consumer electronics, home appliances, computers (including
tablets and wearables), smartphones, tires, jewelry and furniture (including accessories), under affordable payment lease-to-own (&#8220;LTO&#8221;)
purchase agreements with no long-term obligation. We believe that the introduction of FlexShopper&#8217;s LTO programs support broad
untapped expansion opportunities within the U.S. consumer e-commerce and retail marketplaces. We have successfully developed and are
currently processing LTO transactions using FlexShopper&#8217;s proprietary technology that automates the process of consumers receiving
spending limits and entering into leases for durable goods within seconds. FlexShopper&#8217;s primary LTO sales channels, which include
business to consumer (&#8220;B2C&#8221;) and business to business (&#8220;B2B&#8221;) channels. Our B2C customers can acquire well-known
brands such as Samsung, Frigidaire, Hewlett-Packard, LG, Whirlpool, Ashley and Apple at flexshopper.com. Concurrently, e-tailers and
retailers FlexShopper&#8217;s may increase their sales by utilizing FlexShopper&#8217;s B2B channel to connect with consumers that want
to acquire products on an LTO basis. FlexShopper&#8217;s LTO sales channels include (1) selling directly to consumers via the online
FlexShopper.com LTO Marketplace featuring thousands of durable goods, (2) utilizing our LTO payment method at check-out on our partners&#8217;
e-commerce sites and (3) facilitating LTO transactions with retailers in their physical locations both through their in-store terminals
and FlexShopper applications accessed via the Internet.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
2021, we began to market an unsecured, consumer loan product for our bank partner. In the bank partner origination model, applicants
who apply and obtain a loan through our online platform are underwritten, approved, and funded by the bank partner. The product provides
flexibility for FlexShopper to offer loans in retailer channels that provide services in addition to durable goods (e.g., tire retailers
that provide car repair services) or in states which do not have lease purchase agreement regulations. FlexShopper&#8217;s bank lending
product leverages its marketing and servicing expertise and its partner bank&#8217;s national presence to enable improved credit access
to consumers. We manage many aspects of the loan life cycle on behalf of its bank partner, including customer acquisition, underwriting
and loan servicing. This relationship allows FlexShopper&#8217;s bank partner to leverage our customer acquisition channel, underwriting
and service capabilities, which they would otherwise need to develop in-house. The bank partner uses their own capital to originate loans.
The bank partner retains approval rights on all aspects of the program and are primarily responsible for regulatory and compliance oversight.
Under the bank partner model, FlexShopper is compensated by the bank partner as a service provider for our role in delivering the technology
and services to the bank partner to facilitate origination and servicing of loans throughout each loan&#8217;s lifecycle. FlexShopper&#8217;s
bank partner holds loans originated on our platform. FlexShopper acquires participation rights in such loans ranging from 95 to 100%
of the loan. FlexShopper is able to repurpose its technology as well as marketing, underwriting and servicing experience gained from
the LTO business to facilitate bank partner originations. In the three and nine months period ending September 30, 2023, FlexShopper
purchased $78,422 and $389,949 respectively in participations, and recognized $0.15 million and $2.3 million, respectively, in interest
income.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
late 2022, FlexShopper purchased the assets of Revolution Financial, Inc. (&#8220;Revolution&#8221;). This purchase facilitated the creation
of a direct origination model for consumers in 11 states. In the direct origination model, applicants who apply and obtain a loan through
our platform are underwritten, approved, and funded directly by FlexShopper. Also acquired in the purchase were 22 leases for Revolution
operated stores, as well as program agreements with 78 additional brick and mortar locations that share net revenue of the loans originated
in those locations. In addition, we entered into an agreement to be the exclusive provider of non-prime loans to consumers in Liberty
Tax corporate and franchisee locations nationwide. FlexShopper also purchased a portfolio of current customers and information on previous
customers in order to market consumer products. FlexShopper is able to repurpose its technology, as well as marketing, underwriting and
servicing experience gained from the LTO, business to facilitate loan originations in these locations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.1pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 32 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Summary
of Critical Accounting Policies</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.1pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Management&#8217;s
Discussion and Analysis of Financial Condition and Results of Operations discusses our financial statements, which have been prepared
in accordance with accounting principles generally accepted in the United States of America (&#8220;GAAP&#8221;). The preparation of
these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and
expenses during the reporting period. On an on-going basis, management evaluates its estimates and judgments, including those related
to credit provisions, intangible assets, contingencies, litigation, fair value of loan receivables and income taxes. Management bases
its estimates and judgments on historical experience as well as various other factors that are believed to be reasonable under the circumstances,
the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent
from other sources. Actual results may differ from these estimates under different assumptions or conditions. Management believes the
following critical accounting policies, among others, reflect the more significant judgments and estimates used in the preparation of
our financial statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.1pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Receivables and Allowance for Doubtful Accounts -</b> FlexShopper seeks to collect amounts owed under its leases from each customer on
a weekly or biweekly basis by charging their bank accounts or credit cards. Lease receivables are principally comprised of lease payments
currently owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the manner described above.
An allowance for doubtful accounts is estimated primarily based upon historical collection experience that considers both the aging of
the lease and the origination channel. Other qualitative factors are considered in estimating the allowance, such as seasonality, underwriting
changes and other business trends. The lease receivables balances consisted of the following as of September 30, 2023 and December 31,
2022:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease receivables</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">53,168,976</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">48,618,843</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Allowance for doubtful
    accounts</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(11,747,936</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(13,078,800</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease receivables, net</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">41,421,040</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,540,043</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexShopper
does not charge off any customer account until it has exhausted all collection efforts with respect to each account, including attempts
to repossess items. Lease receivables balances charged off against the allowance were $726,007 and $33,454,814 for the three and nine
months ended September 30, 2023, respectively, and $16,174,329 and $56,977,427 for the three and nine months ended September 30, 2022,
respectively.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine&#160;Months<br/>
    Ended <br/> September 30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Year&#160;Ended
    <br/> December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,078,800</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">27,703,278</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,123,950</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">57,420,480</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accounts written off</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(33,454,814</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(72,044,958</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ending balance</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,747,936</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,078,800</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Loan
receivables at fair value &#8211; </b>The Company elected the fair value option on its entire loan receivables portfolio. As such, loan
receivables are carried at fair value on the consolidated balance sheets with changes in fair value recorded on the consolidated statements
of operations. Accrued and unpaid interest and fees are included in loan receivables at fair value on the consolidated balance sheets.
Management believes the reporting of these receivables at fair value more closely approximates the true economics of the loan receivables.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
and fees are discontinued when loans receivable become contractually 120 or more days past due. The Company charges-off loans at the
earlier of when the loans are determined to be uncollectible or when the loans are 120&#160;days contractually past due. Recoveries on
loan receivables that were previously charged off are recognized when cash is received. Changes in the fair value of loan receivables
include the impact of current period charge offs associated with these receivables.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 33 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company estimates the fair value of the loan receivables using a discounted cash flow analysis at an individual loan level to more accurately
predict future payments. The Company adjusts expected cash flows for estimated losses and servicing costs over the estimated duration
of the underlying assets. These adjustments are determined using historical data and include appropriate consideration of recent trends
and anticipated future performance. Future cash flows are discounted using a rate of return that the Company believes a market participant
would require. Model results may be adjusted by management if the Company does not believe the output reflects the fair value of the
instrument, as defined under U.S. GAAP. The models are&#160;updated&#160;at each measurement date to capture any changes in internal
factors such as nature, term, volume, payment trends, remaining time to maturity, and portfolio mix, as well as changes in underwriting
or observed trends expected to impact future performance.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the bank partner origination model, applicants apply and are underwritten through our online platform and the loan is originated and
funded by the bank partner. We manage many aspects of the loan life cycle on behalf of our bank partner, including customer acquisition,
underwriting and loan servicing. The bank partner uses their own capital to originate loans. FlexShopper&#8217;s bank partner holds loans
originated on our platform. FlexShopper acquires participation rights in such loans ranging from 95 to 100% of the loan. Loan revenues
and fees are representative of the Company&#8217;s portion of participation in the loans.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Key Performance
Metrics</b>&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
regularly review several metrics, including the following key metrics, to evaluate our business, measure our performance, identify trends
affecting our business, formulate financial projections and make strategic decisions.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Key
performance metrics for the three months ended September 30, 2023 and 2022 are as follows:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three
    months ended <br/> September 30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">$
    Change</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">%
    Change</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Gross Profit:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Gross
    lease billings and fees</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,266,666</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">38,580,116</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,313,450</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(19.0</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Provision
    for doubtful accounts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,038,122</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,075,109</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,036,987</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(33.4</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Gain&#160;
    /&#160;(loss) on sale of lease receivables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(146,345</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,007,079</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,153,424</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(114.5</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    lease billing and fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,082,199</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,512,086</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(3,429,887</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(14.0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Loan
    revenues and fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,208,920</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,025,786</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(2,816,866</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(46.7</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    changes in the fair value of loans receivable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,095,327</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,396,421</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,491,748</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(261.4</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    loan revenues</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,304,247</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,629,365</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,674,882</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">532.4</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Total
    revenues</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,386,446</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">26,141,451</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,244,995</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">20.1</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Depreciation
    and impairment of lease merchandise</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(13,061,958</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(18,746,897</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,684,939</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(30.3</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Loans
    origination costs and fees</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,389,107</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,027,097</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(362,010</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35.2</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Gross
    profit</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,935,381</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,367,457</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,567,924</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">166.0</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Gross
    profit margin</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">54</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">24</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Three months ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$&#160;Change</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% Change</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Adjusted EBITDA:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left">Net income/ (loss)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">940,101</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(6,280,434</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,220,535</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(115.0</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">265,517</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,298,269</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,563,786</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(120.5</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Amortization of debt issuance costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">194,682</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56,283</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">138,399</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">245.9</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Amortization of discount on the promissory note related to acquisition</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">59,238</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">59,238</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other amortization and depreciation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,964,229</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,244,267</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">719,962</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">57.9</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,492,881</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,973,859</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,519,022</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">51.1</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Stock-based compensation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">471,819</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">387,298</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">84,521</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21.8</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Adjusted EBITDA</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,388,467</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,916,996</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,305,463</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(387.6</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 34 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Key
performance metrics for the nine months ended September 30, 2023 and 2022 are as follows:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    months ended <br/>
    September 30,</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$
    Change</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>%
    Change</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gross Profit:</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 52%; padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
    lease billings and fees</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">98,023,406</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">117,774,390</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19,750,984</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(16.8</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provision
    for doubtful accounts</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(32,123,950</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(42,639,102</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,515,152</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(24.7</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gain
    on sale of lease receivables</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,803,745</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,611,586</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4,807,841</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(63.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    lease billing and fees</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">68,703,201</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">82,746,874</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(14,043,673</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(17.0</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loan
    revenues and fees</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,742,778</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,836,534</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">906,244</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    changes in the fair value of loans receivable</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,258,279</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;(1,938,570</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,196,849</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(422.8</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    loan revenues</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,001,057</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,897,964</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,103,093</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">102.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    revenues</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">86,704,258</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,644,838</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4,940,580</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
    and impairment of lease merchandise</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(42,893,163</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,114,813</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,221,650</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(23.6</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loans
    origination costs and fees</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4,878,158</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,256,838
    </span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,621,320</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">116.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
    profit</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,932,937</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33,273,187</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,659,750</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17.0</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
    profit margin</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">45</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Nine months ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$&#160;Change</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% Change</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Adjusted EBITDA:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left">Net (loss)/ income</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(4,587,769</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,727,852</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(10,315,621</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(180.1</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,185,247</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,892,516</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,707,269</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(91.5</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Amortization of debt issuance costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">376,857</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">163,169</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">213,688</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">131.0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Amortization of discount on the promissory note related to acquisition</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">177,714</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">177,714</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other amortization and depreciation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,674,931</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,303,590</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,371,341</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71.8</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,292,114</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,172,879</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,119,235</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">85.3</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Stock-based compensation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,336,367</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">950,003</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">386,364</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40.7</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Adjusted EBITDA</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,084,967</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,424,977</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,659,990</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">340.4</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
refer to Gross Profit and Adjusted EBITDA in the above tables as we use these measures to evaluate our operating performance and make
strategic decisions about the Company. Management believes that Gross Profit and Adjusted EBITDA provide relevant and useful information
which is widely used by analysts, investors and competitors in our industry in assessing performance.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Gross
Profit represents GAAP revenue less depreciation and impairment of lease merchandise and loans originations costs and fees. Gross Profit
provides us with an understanding of the results from the primary operations of our business. We use Gross Profit to evaluate our period-over-period
operating performance. This measure may be useful to an investor in evaluating the underlying operating performance of our business.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Adjusted
EBITDA represents net income before interest, stock-based compensation, taxes, depreciation (other than depreciation of leased merchandise),
amortization and one-time or non-recurring items. We believe that Adjusted EBITDA provides us with an understanding of one aspect of
earnings before the impact of investing and financing charges and income taxes. Adjusted EBITDA may be useful to an investor in evaluating
our operating performance and liquidity because this measure:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is widely used by investors
    to measure a company&#8217;s operating performance without regard to items excluded from the calculation of such measure, which can
    vary substantially from company to company.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is a financial measurement
    that is used by rating agencies, lenders and other parties to evaluate our credit worthiness; and</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is used by our management
    for various purposes, including as a measure of performance and as a basis for strategic planning and forecasting.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 35 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Adjusted
EBITDA is a supplemental measure of FlexShopper&#8217;s performance that is neither required by, nor presented in accordance with, GAAP.
Adjusted EBITDA should not be considered as substitutes for GAAP metrics such as operating income/ (loss), net income or any other performance
measures derived in accordance with GAAP.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Results
of Operations</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Three
Months Ended September 30, 2023 Compared to Three Months Ended September 30, 2022</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The following
table details operating results for the three months ended September 30, 2023 and 2022:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">$&#160;Change</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">%&#160;Change</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Gross lease billings and fees</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,266,666</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">38,580,116</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,313,450</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(19.0</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision for doubtful accounts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,038,122</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,075,109</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,036,987</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(33.4</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Gain / (loss) on sale
    of lease receivables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(146,345</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,007,079</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,153,424</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(114.5</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net lease billing and fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,082,199</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,512,086</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(3,429,887</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(14.0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan revenues and fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,208,920</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,025,786</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(2,816,866</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(46.7</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net changes in the fair
    value of loans receivable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,095,327</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,396,421</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,491,748</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(261.4</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net loan revenues</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,304,247</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,629,365</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,674,882</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">532.4</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total revenues</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,386,446</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">26,141,451</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,244,995</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">20.1</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation and impairment of lease merchandise</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(13,061,958</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(18,746,897</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,684,939</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(30.3</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loans origination costs and fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,389,107</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,027,097</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(362,010</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">35.2</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Marketing</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,671,137</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(2,393,185</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">722,048</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(30.2</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Salaries and benefits</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(3,231,100</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(2,820,033</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(411,067</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">14.6</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other operating expenses</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,080,725</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(5,702,800</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(377,925</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6.6</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating income/ (loss)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,952,419</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,548,561</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,500,980</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(230.9</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,746,801</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(3,030,142</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,716,659</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">56.7</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Income taxes</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(265,517</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,298,269</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,563,786</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(120.5</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Net income/ (loss)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">940,101</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,280,434</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,220,535</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(115.0</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 36 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper originated 20,942 gross leases less
same day modifications and cancellations with an average origination value of $668 for the three months ended September 30, 2023 compared
to 25,452 gross leases less same day modifications and cancellations with an average origination value of $616 for the comparable period
last year. Net lease revenues for the three months ended September 30, 2023 were $21,082,199 compared to $24,512,086 for the three months
ended September 30, 2022, representing a decrease of $3,429,887 or 14.0%. In 2023, the average origination value per lease was higher
compared to the same period last year but volume has decreased due to tightening of approval rates. The provision for doubtful accounts
relative to gross lease billings and fees were 32.1% and 39.1% for the three months ending September 30, 2023 and 2022, respectively.
For the three months ended September 30, 2023, FlexShopper sold leases in default that were fully mature for a loss of $154,047 and recovered
paid fees for $7,702 over that sale, which generated a loss on sale of lease receivables of $146,345. For the three months ended September
30, 2022, FlexShopper sold leases in default that were fully mature for $1,095,845 and paid fees for $88,766 over that sale, which generated
a gain on sale of lease receivables of $1,007,079.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net loan revenues for our bank partner loan model
for the three months ended September 30, 2023 were a gain of $7,656,789 compared to a gain of 1,629,365 for the three months ended September
30, 2022, representing an increase of $6,027,424 or 369.9%. The increase is mainly due to an update of the Company&#8217;s best estimate
of the estimated losses assumption a market participant would use to calculate the fair value of this loan portfolio. In the third quarter
of 2023, the Company started placing the bank partner&#8217;s loans in default to a third-party collector, which resulted in an update
on the cash flow model used in the fair value calculation. Our bank partner originated 75 loans at an average loan value of $1,021 for
the three months ended September 30, 2023 compared to 8,301 loans at an average loan value of $1,256 for the three months ended September
30, 2022. Our bank partner sold to the Company a 95% participation interest for each loan originated in those periods.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net loan revenues for our state license loan model
for the three months ended September 30, 2023 were $2,647,458 with no prior revenue for 2022 as the Company acquired this business at
the end of 2022. For the state license loan model, the Company originated 36,085 loans at an average loan value of $409 in the three months
ending September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation and impairment of lease merchandise
for the three months ended September 30, 2023 was $13,061,958 compared to $18,746,897 for the three months ended September 30, 2022, representing
a decrease of $5,684,939 or 30.3%. As the Company&#8217;s lease portfolio and revenues decrease, the depreciation and related costs associated
with the smaller portfolio also decrease. Asset level performance within the portfolio, as well as the mix of early paid off leases, will
alter the average depreciable term of the leases within the portfolio and result in increases or decreases in cost of lease revenue and
merchandise sold relative to lease revenue.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Loans
origination cost and fees for the three months ended September 30, 2023 was $1,389,107 compared to $1,027,097 for the three months ended
September 30, 2022, representing an increase of $362,010 or 35.2%. Loan origination cost and fees is correlated to the volume and dollar
amount of loan products. The increase is also related to the share of net revenues with franchisees.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Marketing
expenses in the three months ended September 30, 2023 were $1,671,137 compared to $2,393,185 in the three months ended September 30,
2022, a decrease of $722,048 or 30.2%. Due to the macroeconomic conditions along with tightening approval rates, the Company has slowed
down the marketing expenses.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Salaries
and benefits expense in the three months ended September 30, 2023 were $3,231,100 compared to $2,820,033 in the three months ended September
30, 2022, an increase of $411,067 or 14.6%. Generally, the salary and benefits expense should directionally move with the change in lease
and loans originations and the overall size of the portfolios albeit at a slower rate. The addition of employees for the state license
loan model contributed to the increase in salaries and benefits.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Other operating
expenses for the three months ended September 30, 2023 and 2022 included the following:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization and depreciation</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,964,229</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,244,264</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Computer and internet expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">978,599</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,322,851</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Legal and professional fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">854,948</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">981,766</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Merchant bank fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">430,506</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">390,662</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer verification expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">97,981</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">316,481</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Stock-based compensation expense</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">471,819</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">387,298</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Insurance expense</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">160,493</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">146,780</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office and telephone expense</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">303,668</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">343,536</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Rent expense</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">312,254</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">191,701</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Advertising and recruiting fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">98,972</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">164,722</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Travel expense</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">191,328</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">92,271</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">215,928</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">120,468</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,080,725</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,702,800</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 37 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Amortization
and depreciation expenses in the three months ended September 30, 2023 were $1,964,229 compared to $1,244,264 in the three months ended
September 30, 2022, representing an increase of $719,965 or 57.9%. The majority of the increase is related to the amortization of capitalized
software costs due to the preparation for new products offered by the Company and the amortization of the intangible assets acquired
in the Revolution Transaction (See Note 14 in the accompanying Consolidated Financial Statements). The rest of the increase is related
to the amortization of capitalized of data that is not directly used in underwriting decisions and that are probable that they will provide
future economic benefit.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Computer
and internet expenses in the three months ended September 30, 2023 were $978,599 compared to $1,322,851 in the three months ended September
30, 2022, representing a decrease of $344,252 or 26%. A significant portion of computer and internet expense is related to scaling both
the consumer facing website and the Company&#8217;s back-end billing and collection systems. Also, some of these expenses are related
to the preparation for new products offered by the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Legal
and professional fees expenses in the three months ended September 30, 2023 were $854,948 compared to $981,766 in the three months ended
September 30, 2022, representing a decrease of $126,818 or 12.9%. The change is associated with the decrease in the lease portfolio which
reduced the need for off-shore servicing and collection support.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Merchant
bank fees expenses in the three months ended September 30, 2023 were $430,506 compared to $390,662 in the three months ended September
30, 2022, representing a decrease of $39,844 or 10.2%. Merchant bank fee expense represents the ACH and card processing fees related
to billing consumers. This expense is related to the size of the lease and loan portfolio.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Customer
verification expenses in the three months ended September 30, 2023 were $97,981 compared to $316,481 in the three months ended September
30, 2022, representing a decrease of $218,500 or 69%. Customer verification expense is primarily the cost of data used for underwriting
new lease and loan applicants. The reduction in marketing expense and the optimization of underwriting and data science costs contributed
to the decrease in this expense.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Stock
compensation expense in the three months ended September 30, 2023 was $471,819 compared to 387,298 in the three months ended September
30, 2022, representing an increase of $84,521 or 21.8%. The increase is due to the updated compensation for executives and directors
in 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Rent
expense in the three months ended September 30, 2023 was $312,254 compared to $191,701 in the three months ended September 30, 2022,
representing an increase of $120,553 or 62.9%. The increase is related to the monthly lease expense for the storefronts we acquired in
the Revolution Transaction.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Nine Months
Ended September 30, 2023 Compared to Nine Months Ended September 30, 2022</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The following
table details operating results for the Nine months ended September 30, 2023 and 2022:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">$&#160;Change</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">%&#160;Change</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Gross lease billings and fees</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">98,023,406</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">117,774,390</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(19,750,984</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(16.8</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision for doubtful accounts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(32,123,950</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(42,639,102</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,515,152</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(24.7</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Gain on sale of lease
    receivables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,803,745</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,611,586</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,807,841</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(63.2</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net lease billing and fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">68,703,201</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">82,746,874</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(14,043,673</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(17.0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan revenues and fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,742,778</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,836,534</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">906,244</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8.4</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net changes in the fair
    value of loans receivable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,258,279</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,938,570</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,196,849</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(422.8</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net loan revenues</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,001,057</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,897,964</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9,103,093</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">102.3</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total revenues</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">86,704,258</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">91,644,838</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,940,580</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(5.4</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation and impairment of lease merchandise</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(42,893,163</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(56,114,813</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,221,650</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(23.6</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loans origination costs and fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,878,158</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(2,256,838</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(2,621,320</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">116.2</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Marketing</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,258,904</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(8,178,120</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,919,216</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(47.9</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Salaries and benefits</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(8,933,998</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(8,799,395</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(134,603</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.5</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other operating expenses</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(17,666,366</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(17,124,288</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(542,078</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.2</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating income/ (loss)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,073,669</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(828,616</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,902,285</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,074.4</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(13,846,685</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,336,048</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,510,637</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">88.7</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Income taxes</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,185,247</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,892,516</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(12,707,269</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(91.5</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Net (loss)/ income</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,587,769</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,727,852</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,315,621</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(180.1</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 38 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexShopper
originated 62,597 gross leases less same day modifications and cancellations with an average origination value of $669 for the nine months
ended September 30, 2023 compared to 90,375 gross leases less same day modifications and cancellations with an average origination value
of $574 for the comparable period last year. Net lease revenues for the nine months ended September 30, 2023 were $68,703,201 compared
to $82,746,874 for the nine months ended September 30, 2022, representing a decrease of $14,043,673 or 17.0%. In 2023, the average origination
value per lease was higher compared to the same period last year but volume has decreased due to tightening of approval rates. The provision
for doubtful accounts relative to gross lease billings and fees were 32.8% and 36.2% for the nine months ending September 30, 2023 and
2022, respectively. For the nine months ended September 30, 2023, FlexShopper sold leases in default that were fully mature for $2,951,671
and paid fees for $147,926 over that sale, which generated a gain on sale of lease receivables of $2,803,745. For the nine months ended
September 30, 2022, FlexShopper sold leases in default that were fully mature for $8,025,686 and paid fees for $414,100 over that sale,
which generated a gain on sale of lease receivables of $7,611,586.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net loan revenues for our bank partner loan model
for the nine months ended September 30, 2023 were $10,643,244 compared to $8,897,964 for the nine months ended September 30, 2022, representing
an increase of $1,745,280 or 19.6%. The increase is mainly due to an update of the Company&#8217;s best estimate of the estimated losses
assumption a market participant would use to calculate the fair value of this loan portfolio. In the third quarter of 2023, the Company
started placing the bank partner&#8217;s loans in default to a third-party collector, which resulted in an update on the cash flow model
used in the fair value calculation. Our bank partner originated 373 loans at an average loan value of $1,065 for the nine months ended
September 30, 2023 compared to 23,135 loans at an average loan value of $1,223 for the nine months ended September 30, 2022. Our bank
partner sold to the Company a 95% participation interest for each loan originated in those periods.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
loan revenues for our state license loan model for the nine months ended September 30, 2023 were $7,357,813 with no prior revenue for
2022 as the Company acquired this business at the end of 2022. For the state license loan model, the Company originated 103,813 loans
at an average loan value of $411 in the nine months ending September 30, 2023.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Depreciation
and impairment of lease merchandise for the nine months ended September 30, 2023 was $42,893,163 compared to $56,114,813 for the nine
months ended September 30, 2022, representing a decrease of $13,221,650 or 23.6%. As the Company&#8217;s lease portfolio and revenues
decrease, the depreciation and related costs associated with the smaller portfolio also decrease. Asset level performance within the
portfolio, as well as the mix of early paid off leases, will alter the average depreciable term of the leases within the portfolio and
result in increases or decreases in cost of lease revenue and merchandise sold relative to lease revenue.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Loans
origination cost and fees for the nine months ended September 30, 2023 was $4,878,158 compared to $2,256,838 for the nine months
ended September 30, 2022, representing an increase of $2,621,320 or 116.2%. Loan origination cost and fees is correlated to the
volume and dollar amount of loan products. The increase is also related to the share of net revenues with franchisees.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Marketing
expenses in the nine months ended September 30, 2023 were $4,258,904 compared to $8,178,120 in the nine months ended September 30, 2022,
a decrease of $3,919,216 or 47.9%. Due to the macroeconomic conditions along with tightening approval rates, the Company has slowed down
the marketing expenses.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Salaries
and benefits expense in the nine months ended September 30, 2023 were $8,933,998 compared to $8,799,395 in the nine months ended September
30, 2022, an increase of $134,603 or 1.5%. Generally, the salary and benefits expense should directionally move with the change in lease
and loans originations and the overall size of the portfolios albeit at a slower rate. The addition of employees for the state license
loan model contributed to the increase in salaries and benefits.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Other operating
expenses for the nine months ended September 30, 2023 and 2022 included the following:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Amortization and depreciation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,674,931</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,303,590</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Computer and internet expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,271,651</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,662,429</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Legal and professional fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,302,946</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,506,817</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Merchant bank fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,277,193</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,305,534</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Customer verification expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">285,194</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">708,975</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Stock-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,336,367</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">950,003</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Insurance expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">469,271</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">454,517</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Office and telephone expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">953,471</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,065,581</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rent expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">912,356</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">531,165</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Advertising and recruiting fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">113,594</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">598,357</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Travel expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">429,875</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">401,085</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">639,517</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">636,235</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">17,666,366</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">17,124,288</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 39 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Amortization
and depreciation expenses in the nine months ended September 30, 2023 were $5,674,931 compared to $3,303,590 in the nine months ended
September 30, 2022, representing an increase of $2,371,341 or 71.8%. The majority of the increase is related to the amortization of capitalized
software costs due to the preparation for new products offered by the Company and the amortization of the intangible assets acquired
in the Revolution Transaction (See Note 14 in the accompanying Consolidated Financial Statements). The rest of the increase is related
to the amortization of capitalized of data that is not directly used in underwriting decisions and that are probable that they will provide
future economic benefit.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Computer and internet expenses in the nine months
ended September 30, 2023 were $3,271,651 compared to $3,662,429 in the nine months ended September 30, 2022, representing a decrease of
$390,778 or 10.7%. A significant portion of computer and internet expense is related to scaling both the consumer facing website and the
Company&#8217;s back-end billing and collection systems. Also, some of these expenses are related to the preparation for new products
offered by the Company.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Legal
and professional fees expenses in the nine months ended September 30, 2023 were $2,302,946 compared to $3,506,817 in the nine months
ended September 30, 2022, representing a decrease of $1,203,871 or 34.3%. The change is associated with the decrease in the lease portfolio
which reduced the need for off-shore servicing and collection support.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Merchant
bank fees expenses in the nine months ended September 30, 2023 were $1,277,193 compared to $1,305,534 in the nine months ended September
30, 2022, representing a decrease of $28,341 or 2.2%. Merchant bank fee expense represents the ACH and card processing fees related to
billing consumers. This expense is related to the size of the lease and loan portfolio.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Customer
verification expenses in the nine months ended September 30, 2023 were $285,194 compared to $708,975 in the nine months ended September
30, 2022, representing a decrease of $423,781 or 59.8%. Customer verification expense is primarily the cost of data used for underwriting
new lease and loan applicants. The reduction in marketing expense and the optimization of underwriting and data science costs contributed
to the decrease in this expense.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Stock compensation expense in the nine months
ended September 30, 2023 was $1,336,367 compared to $950,003 in the nine months ended September 30, 2022, representing an increase of
$386,364 or 40.7%. With the passing of Richard House, Jr, our former CEO, on March 16, 2023, and according to his employment agreement,
the Company vested all his outstanding stock options which contributed to the increase in this expense.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Rent
expense in the nine months ended September 30, 2023 was $912,356 compared to $531,165 in the nine months ended September 30, 2022, representing
an increase of $381,191 or 71.8%. The increase is related to the monthly lease expense for the storefronts we acquired in the Revolution
Transaction.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Operations</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
promote our FlexShopper products and services across all sales channels through strategic partnerships, direct response marketing, and
affiliate and internet marketing, all of which are designed to increase our lease transactions. Our advertisements emphasize such features
as instant spending limits and affordable weekly payments. We believe that as the FlexShopper name gains familiarity and national recognition
through our advertising efforts, we will continue to educate our customers and potential customers about the lease-to-own payment alternative
as well as solidify our reputation as a leading provider of high-quality branded merchandise and services.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For
each of our sales channels, FlexShopper has a marketing strategy that includes the following:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; ">
    <td style="border-bottom: black 1.5pt solid; white-space: nowrap; width: 34%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Online
    LTO Marketplace</b></span></td>
    <td style="white-space: nowrap; width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; white-space: nowrap; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent
    pending LTO Payment Method</b></span></td>
    <td style="white-space: nowrap; width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; white-space: nowrap; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>In-store
    LTO technology platform</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Search engine optimization;
    pay-per click</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Direct to retailers/e-retailers</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Direct to retailers/e-retailers</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Online affiliate networks</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Partnerships with payment
    aggregators</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consultants &amp; strategic
    relationships</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Direct response television
    campaigns</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consultants &amp; strategic
    relationships</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Direct mail</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company believes it has a competitive advantage over competitors in the LTO industry by providing all three channels as a bundled package
to retailers and e-retailers. Management is anticipating a rapid development of the FlexShopper business as we are able to penetrate
each of our sales channels.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 40 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
2021, we began to market an unsecured, consumer loan product for our bank partner. In 2022, the marketing of our bank partner&#8217;s
loans has become a strategic solution that we offer to many of our current customers and through our retailer partners.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
late 2022, FlexShopper purchased the assets of Revolution Financial, Inc.. This purchase facilitated the creation of a direct origination
model for consumers in 11 states. In the direct origination model, applicants who apply and obtain a loan through our platform are underwritten,
approved, and funded directly by FlexShopper.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">To
support our anticipated growth, FlexShopper will need the availability of substantial capital resources. See the section captioned &#8220;Liquidity
and Capital Resources&#8221; below.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Liquidity
and Capital Resources</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, the Company had cash and restricted cash of $5,737,809 compared to $5,756,086 at the same date in 2022. As of
December 31, 2022, the Company had cash and restricted cash of $6,173,349. The decrease in cash from December 31, 2022, was primarily
due to the payment of the 122 Partner Note.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, the Company had lease receivables of $53,168,976 offset by an allowance for doubtful accounts of $11,747,936,
resulting in net accounts receivable of $41,421,040. Accounts receivable is principally comprised of past due lease payments owed to
the Company. An allowance for doubtful accounts is estimated based upon historical collection and delinquency percentages.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, the Company had loan receivables of $31,679,882 which is measured at fair value. The Company primarily estimates
the fair value of its loan receivables using a discounted cash flow models that have been internally developed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Credit
Agreement</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 6, 2015, FlexShopper, through a wholly-owned subsidiary (the &#8220;Borrower&#8221;), entered into a credit agreement (as amended
from time to time and including the Fee Letter (as defined therein), the &#8220;Credit Agreement&#8221;) with Wells Fargo Bank, National
Association as paying agent, various lenders from time to time party thereto and WE 2014-1, LLC, an affiliate of Waterfall Asset Management,
LLC, as administrative agent and lender (the &#8220;Lender&#8221;). The Borrower is permitted to borrow funds under the Credit Agreement
based on FlexShopper&#8217;s recently collected payments and the Amortized Order Value of its Eligible Leases (as such terms are defined
in the Credit Agreement) less certain deductions described in the Credit Agreement. Under the terms of the Credit Agreement, subject
to the satisfaction of certain conditions, the Borrower may currently borrow up to $82,500,000 from the Lender until the Commitment Termination
Date and must repay all borrowed amounts one year thereafter, on the date that is 12 months following the Commitment Termination Date
(unless such amounts become due or payable on an earlier date pursuant to the terms of the Credit Agreement). On January 29, 2021, pursuant
to an amendment to the Credit Agreement, the Commitment Termination Date was extended to April 1, 2024, the Lender was granted a security
interest in certain leases as collateral under the Credit Agreement and the interest rate charged on amounts borrowed was set at LIBOR
plus 11% per annum.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Credit Agreement provides that FlexShopper may not incur additional indebtedness (other than expressly permitted indebtedness) without
the permission of the Lender and also prohibits dividends on common stock. Additionally, the Credit Agreement includes covenants requiring
FlexShopper to maintain a minimum amount of Equity Book Value, maintain a minimum amount of cash and liquidity and maintain a certain
ratio of Consolidated Total Debt to Equity Book Value (each capitalized term, as defined in the Credit Agreement). Upon a Permitted Change
of Control (as defined in the Credit Agreement), FlexShopper may refinance the debt under the Credit Agreement, subject to the payment
of an early termination fee.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, the Lender and its affiliates have a right of first refusal on certain FlexShopper transactions involving leases or other financial
products. The Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and
interest, breaches or defaults under the terms of the Credit Agreement and related agreements entered into with the Lender, breaches
of representations, warranties or certifications made by or on behalf of the Borrower in the Credit Agreement and related documents (including
certain financial and expense covenants), deficiencies in the borrowing base, certain judgments against the Borrower and bankruptcy events.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 41 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Effective
September 27, 2022, WE 2014-1, LLC assigned 100% of its Commitments and all Loans to Powerscourt Investments 32, LP, an affiliate of
Waterfall Asset Management, LLC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
October 21, 2022, pursuant to Amendment No. 16 to the Credit Agreement, the Commitment Amount was increased to be up to $110,000,000.
This amendment also replaced LIBOR references in the Credit Agreement with SOFR (Secured Overnight Financing Rate), as the basis for
our interest payments under the Credit Agreement. No other changes were made to the Credit Agreement.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 7, 2023, pursuant to Amendment No. 17 to the Credit Agreement, the administrative agent and lender consented, on a one-time basis,
to the formation of a new subsidiary, Flex TX, LLC, and to the Company&#8217;s execution and performance of the Revolution Agreements
between the Company and BP Fundco, LLC to incur certain indebtedness and grant a security interest in certain of its assets in connection
with (i) a Limited Payment Guaranty (Flex Revolution Loan) between the Company and BP Fundo, LLC and (ii) a Pledge Agreement among the
Company, Flex Revolution, LLC and BP Fundco, LLC (collectively, the &#8220;Revolution Agreements&#8221;). No other changes were made
to the Credit Agreement.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company borrowed under the Credit Agreement $5,050,000 and $7,800,000 for the three and nine months ended September 30, 2023, respectively,
and $15,055,000 and $32,855,000 for the three and nine months ended September 30, 2022, respectively. The Company repaid under the Credit
Agreement and $0 and $2,795,000 for the three and nine months ended September 30, 2023, respectively, and $4,605,000 and $5,730,000 for
the three and nine months ended September 30, 2022, respectively.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Since
October 2022, the Company has been entering into Interest Rate Cap Agreements with AXOS bank, a financial institution not related with
the Lender of the Credit Agreement. These agreements cap the variable portion (one month SOFR) of the Credit Agreement interest rate
to 4%, which reduced the Company&#8217;s exposure to additional increases in interest rates.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Financing
Activity</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 25, 2019, FlexShopper, LLC (the &#8220;Promissory Note Borrower&#8221;) entered into a subordinated debt financing letter agreement
with 122 Partners, LLC, as lender, pursuant to which the Promissory Note Borrower issued a subordinated promissory note to 122 Partners,
LLC (the &#8220;122 Partners Note&#8221;) in the principal amount of $1,000,000. H. Russell Heiser, Jr., FlexShopper&#8217;s Chief Executive
Officer, is a member of 122 Partners, LLC. Payment of the principal amount and accrued interest under the 122 Partners Note was due and
payable by the Promissory Note Borrower on April 30, 2020 and the Promissory Note Borrower can prepay principal and interest at any time
without penalty. Obligations under the 122 Partners Note was subordinated to obligations under the Credit Agreement. The 122 Partners
Note was subject to customary representations and warranties and events of default. If an event of default occurs and is continuing,
the Promissory Note Borrower may be required to repay all amounts outstanding under the 122 Partners Note. Obligations under the 122
Partners Note were secured by substantially all of the Promissory Note Borrower&#8217;s assets, subject to the senior rights of the lenders
under the Credit Agreement. On April 30, 2020, pursuant to an amendment to the subordinated debt financing letter agreement, the Promissory
Note Borrower and 122 Partners, LLC agreed to extend the maturity date of the 122 Partners Note to April 30, 2021. On March 22, 2021,
the Promissory Note Borrower executed a second amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note
was extended to April 1, 2022. On June 30, 2022, the Promissory Note Borrower executed a third amendment to the 122 Partners Note such
that the maturity date of the 122 Partners Note was extended to April 1, 2023. On March 30, 2023, the Promissory Note Borrower executed
a fourth amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note was extended from April 1, 2023 to October
1, 2023. On September 6, 2023, the Promissory Note Borrower paid all the principal and interest outstanding as of that date.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Promissory Note Borrower previously entered into letter agreements with NRNS Capital Holdings LLC (&#8220;NRNS&#8221;), the manager of
which is the Chairman of the Company&#8217;s Board of Directors, pursuant to which the Promissory Note Borrower issued subordinated promissory
notes to NRNS (the &#8220;NRNS Note&#8221;) in the total principal amount of $3,750,000. Payment of principal and accrued interest under
the NRNS Note was due and payable by the Promissory Note Borrower on June 30, 2021 and the Promissory Note Borrower can prepay principal
and interest at any time without penalty. At June 30, 2023, amounts outstanding under the NRNS Note bear interest at a rate of 21.44%.
Obligations under the NRNS Note are subordinated to obligations under the Credit Agreement. The NRNS Note is subject to customary representations
and warranties and events of default. If an event of default occurs and is continuing, the Promissory Note Borrower may be required to
repay all amounts outstanding under the NRNS Note. Obligations under the NRNS Note is secured by substantially all of the Promissory
Note Borrower&#8217;s assets, subject to rights of the lenders under the Credit Agreement. On March 22, 2021, the Promissory Note Borrower
executed an amendment to the NRNS Note such that the maturity date was extended to April 1, 2022. On February 2, 2022, the Promissory
Note Borrower executed another amendment to the NRNS Note. This last amendment extended the maturity date from April 1, 2022 to July
1, 2024 and increased the credit commitment from $3,750,000 to $11,000,000.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 29, 2023, the Company, the Promissory Note Borrower, NRNS, Mr. Heiser and PITA Holdings, LLC (&#8220;PITA&#8221;) entered into an
Amendment to Subordinated Debt and Warrants to Purchase Common Stock (the &#8220;Amendment&#8221;), pursuant to which, among other things,
the parties agreed to extend the maturity date of the NRNS Note from July 1, 2024 to July 1, 2025. In order to induce NRNS to enter into
the Amendment, the Company extended the expiration date of certain warrants (See Note 9). The cost of the warrant modification was $917,581
and was recorded as a deferred debt cost of NRNS note. No other changes were made to such NRNS Note.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Principal
and accrued and unpaid interest outstanding on the NRNS Note was $10,942,009 as of September 30, 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 42 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Cash
Flow Summary</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Cash
Flows from Operating Activities</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
cash provided by operating activities was $2,562,763 for the nine months ended September 30, 2023 and was primarily due to the provision
for doubtful accounts and the depreciation and impairment on leased merchandise partially offset by the purchases of leased merchandise
and the change in lease receivable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
cash used in operating activities was $27,545,463 for the nine months ended September 30, 2022 was primarily due to the purchases of
leased merchandise, participation in loans and the change in accounts receivable partially offset by the add back of depreciation and
impairment on leased merchandise and provision for doubtful accounts.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Cash
Flows from Investing Activities</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">For the nine
months ended September 30, 2023, net cash used in investing activities was $5,136,639 comprised of the use of $4,565,819 for the purchase
of property and equipment, including capitalized software costs, and $570,820 of data costs.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For
the nine months ended September 30, 2022, net cash used in investing activities was $6,075,872 comprised of $ 4,855,150 for the purchase
of property and equipment, including capitalized software costs, and $1,220,722 of data costs.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Cash
Flows from Financing Activities</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
cash provided by financing activities was $2,138,336 for the nine months ended September 30, 2023 primarily due to the funds borrowed
under the Credit Agreement of $7,800,000 offset by repayments of amounts borrowed under the Credit Agreement of $2,795,000, repayment
of Basepoint credit agreement of $1,500,000 and repayment of 122 Partner Note for $1,000,000</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">Net
cash provided by financing activities was $34,282,779 for the nine months ended September 30, 2022 due to $32,855,000 of funds drawn
on the Credit Agreement and $7,000,000 of proceeds from promissory notes partially offset by loan repayments on the Credit Agreement
of $5,730,000</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Capital
Resources and Financial Condition</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">To
date, funds derived from the sale of the Company&#8217;s common stock, warrants, Series 1 Convertible Preferred Stock and Series 2 Convertible
Preferred Stock, proceeds from promissory notes to related parties and the Company&#8217;s ability to borrow funds against the lease
and loan portfolio have provided the liquidity and capital resources necessary to fund its operations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Management
believes that liquidity needs for future growth through at least the next 12 months can be met by cash flow from operations generated
by the existing portfolio and/or additional borrowings against the Credit Agreement (see Note 8).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Financial
Impact of COVID-19 Pandemic</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
                                            of November 14, 2023, the Company is not experiencing any material impact from the COVID-19
                                            Pandemic. However, our business has been, and may in the future be, impacted by COVID-19
                                            or any similar pandemic or health crisis, and this could affect our results of operations,
                                            financial condition, or cash flow in the future.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 43 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Off-Balance
Sheet Arrangements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The Company
does not have any off-balance sheet arrangements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 68.2pt; text-align: justify; text-indent: -68.2pt"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK &#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 68.2pt; text-align: justify; text-indent: -68.2pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Not
applicable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
4. CONTROLS AND PROCEDURES</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in the Company&#8217;s
Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SEC&#8217;s rules and forms,
and that such information is accumulated and communicated to the Company&#8217;s management, including its Chief Executive Officer and
Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure based closely on the definition of &#8220;disclosure
controls and procedures&#8221; in Rule 13a-15(e). In designing and evaluating the disclosure controls and procedures, management recognized
that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired
control objectives, and management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible
controls and procedures. The Company carried out an evaluation, under the supervision and with the participation of the Company&#8217;s
management, including the Company&#8217;s Chief Executive Officer and the Company&#8217;s Chief Financial Officer, of the effectiveness
of the design and operation of the Company&#8217;s disclosure controls and procedures.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
connection with our December 31, 2022 financial statements, we identified a material weakness in our internal control over financial
reporting. This material weakness was due to a lack of effective controls over certain account analysis and accounting judgments related
to the complex and ambiguous concepts associated with business combination accounting. The business combination that led to the material
weakness was a unique, one-time transaction, where the initial intangible assets initially identified by the Company were not accurate.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, the material weakness described above was remediated as management of the Company increased the use of external
consultants.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s Chief Executive Officer concluded that the Company&#8217;s disclosure controls and procedures were effective at the reasonable
assurance level at September 30, 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Richard
House, Jr., the Company&#8217;s former Chief Executive Officer and Principal Executive Officer, passed away on March 16, 2023. H. Russell
Heiser, Jr., who was the Chief Financial Officer of the Company, was appointed by the Company&#8217;s Board of Directors to become the
Chief Executive Officer of the Company effective March 20, 2023. In such capacity, Mr. Heiser has been designated as the Principal Executive
Officer, in addition to also being the Principal Financial and Accounting Officer of the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other
than the remediation of the material weakness and the change in Chief Executive Officer, there were no other changes in the Company&#8217;s
internal controls over financial reporting during the most recently completed fiscal quarter that have materially affected or are reasonably
likely to materially affect the Company&#8217;s internal control over financial reporting.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 44 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>PART
II. OTHER INFORMATION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 88pt; text-indent: -88pt"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
1. LEGAL PROCEEDINGS.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
are not currently a party to any pending legal proceedings that we believe will have a material adverse effect on our business, financial
condition or results of operations. We may, however, be subject to various claims and legal actions arising in the ordinary course of
business from time to time.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_009"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
1A. RISK FACTORS.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition to the other information set forth in this report, you should carefully consider the risk factors discussed under Part I, Item
1A, &#8220;Risk Factors&#8221; in our Annual Report on Form 10-K for the year ended December 31, 2022, and under a similar item in subsequent
reports. These factors could materially adversely affect our business, financial condition, liquidity, results of operations and capital
position, and could cause our actual results to differ materially from our historical results or the results contemplated by the forward-looking
statements contained in this report.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>If
we cannot realize the deferred tax asset, a valuation allowance will be recorded, which would harm the financial results of our business.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A
valuation allowance must be established for deferred tax assets when it is more-likely-than-not (a probability level of more than 50%)
that they will not be realized. All available evidence, both positive and negative, must be considered to determine whether, based on
the weight of that evidence, a valuation allowance for deferred tax assets (&#8220;DTA&#8221;) is needed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
believe that it is more likely than not that the DTA will be fully realizable and there is no need to create a valuation allowance for
the DTA as of September 30, 2023. However, no assurance can be given that we will be able to realize the deferred tax asset as this is
dependent on certain future events.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_010"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES,&#160;USE OF PROCEEDS AND ISSUER PURCHASES OF EQUITY SECURITIES</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
                                            May 17, 2023, the Board of Directors authorized a share repurchase program to acquire up
                                            to $2 million of the Company&#8217;s common stock. The Company may purchase common stock
                                            on the open market, through privately negotiated transactions, or by other means including
                                            through the use of trading plans intended to qualify under Rule 10b-18 under the Securities
                                            Exchange Act of 1934, as amended, in accordance with applicable securities laws and other
                                            restrictions. The timing and total amount of stock repurchases will depend upon business,
                                            economic and market conditions, corporate and regulatory requirements, prevailing stock prices,
                                            and other considerations. The share repurchase program will have a term of 18 months and
                                            may be suspended or discontinued at any time and does not obligate the company to acquire
                                            any amount of common stock. The objective of this program is to repurchases shares of common
                                            stock opportunistically when management believes that the Company&#8217;s stock is trading
                                            below the Company&#8217;s determination of long-term fair value. The shares of common stock
                                            when repurchased by the Company will become treasury shares.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">The Company
purchased under the share repurchase program 100,775 shares of common stock for a net cost of $100,225 for the three and nine months
ended September 30, 2023.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><div><a id="a_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 88pt; text-indent: -88pt"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
3. DEFAULTS UPON SENIOR SECURITIES.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">None.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
4. MINE SAFETY DISCLOSURES.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Not
applicable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_013"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 88pt; text-indent: -88pt"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
5. OTHER INFORMATION.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 88pt; text-indent: -88pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">None.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 45 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_014"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>ITEM
6. EXHIBITS:</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1.5pt solid; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit<br/>
    Number</b></span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top; width: 9%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</span></td>
    <td style="vertical-align: bottom; width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: bottom; width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018002740/f10k2017ex3-1_flexshopper.htm">Restated Certificate of Incorporation of FlexShopper, Inc. (previously filed as Exhibit 3.1 to the Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2017 and incorporated herein by reference).</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390019003916/f10k2018ex3-2_flexshopper.htm">Amended and Restated Bylaws (previously filed as Exhibit 3.2 to the Company&#8217;s Current Report on Form 10-K filed on March 11, 2019 and incorporated herein by reference).</a></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018012851/f8k091718ex3-1_flexshop.htm">Certificate of Amendment to the Certificate of Incorporation of the Company (previously filed as Exhibit 3.1 to the Company&#8217;s Current Report on Form 8-K filed on September 21, 2018 and incorporated herein by reference).</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1397047/000121390018014876/f10q0918ex3-4_flexshopper.htm">Certificate of Amendment to the Certificate of Incorporation of the Company (previously filed as Exhibit 3.4 to the Company&#8217;s Quarterly Report on Form 10-Q filed on November 5, 2018 and incorporated herein by reference).</a></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.1</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><a href="f10q0923ex31-1_flexshopper.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rule
    13a-14(a) Certification &#8211; Principal Executive and Financial Officer*</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32.1</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><a href="f10q0923ex32-1_flexshopper.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
    1350 Certification &#8211; Principal Executive and Financial Officer*</span></a></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.INS</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Instance Document.*</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.SCH</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document.*</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.CAL</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase
    Document.*</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.DEF</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase
    Document.*</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.LAB</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document.*</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.PRE</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase
    Document.*</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (formatted as Inline
    XBRL and contained in Exhibit 101).*</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed herewith.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 46 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_015"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>SIGNATURES</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FLEXSHOPPER, INC.</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 60%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 36%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Date:
        November 14, 2023</span></p></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ H. Russell
    Heiser, Jr.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">H. Russell Heiser, Jr.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer <br/>
    (Principal Executive Officer and <br/>
    Principal Financial and Accounting Officer)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">45</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>


</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonFraction contextRef="c3" id="hidden-fact-0" name="us-gaap:NotesAndLoansPayable" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-1" name="us-gaap:OtherLongTermDebtNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-2" name="us-gaap:OtherNotesPayable" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-3" name="us-gaap:TreasuryStockValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-4" name="us-gaap:TreasuryStockCommonShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-5" name="us-gaap:SharesOutstanding" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-6" name="us-gaap:StockholdersEquity" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c19" id="hidden-fact-7" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-8" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c21" id="hidden-fact-9" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c22" id="hidden-fact-10" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c24" id="hidden-fact-11" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c19" id="hidden-fact-12" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c19" id="hidden-fact-13" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-14" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-15" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c21" id="hidden-fact-16" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c22" id="hidden-fact-17" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c24" id="hidden-fact-18" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c19" id="hidden-fact-19" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-20" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c21" id="hidden-fact-21" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c22" id="hidden-fact-22" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c23" id="hidden-fact-23" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-24" name="us-gaap:SharesOutstanding" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-25" name="us-gaap:StockholdersEquity" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c33" id="hidden-fact-26" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c34" id="hidden-fact-27" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c35" id="hidden-fact-28" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c36" id="hidden-fact-29" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c38" id="hidden-fact-30" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c33" id="hidden-fact-31" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c34" id="hidden-fact-32" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c35" id="hidden-fact-33" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c36" id="hidden-fact-34" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c33" id="hidden-fact-35" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c34" id="hidden-fact-36" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c35" id="hidden-fact-37" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c36" id="hidden-fact-38" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c37" id="hidden-fact-39" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c43" id="hidden-fact-40" name="us-gaap:SharesOutstanding" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c43" id="hidden-fact-41" name="us-gaap:StockholdersEquity" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c47" id="hidden-fact-42" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c48" id="hidden-fact-43" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c49" id="hidden-fact-44" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c50" id="hidden-fact-45" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c52" id="hidden-fact-46" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c47" id="hidden-fact-47" name="us-gaap:TreasuryStockSharesAcquired" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c47" id="hidden-fact-48" name="us-gaap:TreasuryStockValueAcquiredCostMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c48" id="hidden-fact-49" name="us-gaap:TreasuryStockSharesAcquired" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c48" id="hidden-fact-50" name="us-gaap:TreasuryStockValueAcquiredCostMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c49" id="hidden-fact-51" name="us-gaap:TreasuryStockSharesAcquired" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c49" id="hidden-fact-52" name="us-gaap:TreasuryStockValueAcquiredCostMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c51" id="hidden-fact-53" name="us-gaap:TreasuryStockValueAcquiredCostMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c52" id="hidden-fact-54" name="us-gaap:TreasuryStockValueAcquiredCostMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c47" id="hidden-fact-55" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c48" id="hidden-fact-56" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c49" id="hidden-fact-57" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c50" id="hidden-fact-58" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c51" id="hidden-fact-59" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c65" id="hidden-fact-60" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c66" id="hidden-fact-61" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c67" id="hidden-fact-62" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c69" id="hidden-fact-63" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c65" id="hidden-fact-64" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c65" id="hidden-fact-65" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c66" id="hidden-fact-66" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c66" id="hidden-fact-67" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c69" id="hidden-fact-68" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c65" id="hidden-fact-69" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c66" id="hidden-fact-70" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c67" id="hidden-fact-71" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c68" id="hidden-fact-72" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c77" id="hidden-fact-73" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c78" id="hidden-fact-74" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-75" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c81" id="hidden-fact-76" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c77" id="hidden-fact-77" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c78" id="hidden-fact-78" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-79" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c80" id="hidden-fact-80" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c89" id="hidden-fact-81" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c90" id="hidden-fact-82" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c91" id="hidden-fact-83" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c93" id="hidden-fact-84" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c89" id="hidden-fact-85" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c89" id="hidden-fact-86" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c90" id="hidden-fact-87" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c90" id="hidden-fact-88" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c93" id="hidden-fact-89" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c89" id="hidden-fact-90" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c90" id="hidden-fact-91" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c91" id="hidden-fact-92" name="us-gaap:NetIncomeLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-93" name="us-gaap:AmortizationOfDebtDiscountPremium" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-94" name="us-gaap:PaidInKindInterest" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-95" name="us-gaap:IncreaseDecreaseInSecurityDeposits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-96" name="us-gaap:IncreaseDecreaseInDueToOtherRelatedParties" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-97" name="us-gaap:RepaymentsOfRelatedPartyDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-98" name="fpay:RepaymentOfLoanPayableUnderBasepointCreditAgreement" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-99" name="us-gaap:ProceedsFromRelatedPartyDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-100" name="us-gaap:RepaymentsOfNotesPayable" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-101" name="us-gaap:PaymentsForRepurchaseOfCommonStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-102" name="us-gaap:RepaymentsOfBankDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-103" name="fpay:DueDateExtensionOfWarrants" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c120" id="hidden-fact-104" name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-105" name="fpay:NetIncomeAttributableToSeries1ConvertiblePreferredStock" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-106" name="us-gaap:OtherPreferredStockDividendsAndAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" decimals="0" id="hidden-fact-107" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted" unitRef="usd">3858310</ix:nonFraction>
<ix:nonFraction contextRef="c0" decimals="0" id="hidden-fact-108" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted" sign="-" unitRef="usd">7621951</ix:nonFraction>
<ix:nonFraction contextRef="c128" id="hidden-fact-109" name="fpay:EffectOfDilutiveSecuritieSinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c130" id="hidden-fact-110" name="fpay:EffectOfDilutiveSecuritieSinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c132" id="hidden-fact-111" name="fpay:EffectOfDilutiveSecuritieSinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c11" decimals="0" id="hidden-fact-112" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted" sign="-" unitRef="usd">6890212</ix:nonFraction>
<ix:nonFraction contextRef="c10" decimals="0" id="hidden-fact-113" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted" sign="-" unitRef="usd">129355</ix:nonFraction>
<ix:nonFraction contextRef="c11" decimals="INF" id="hidden-fact-114" name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" unitRef="shares">21681853</ix:nonFraction>
<ix:nonFraction contextRef="c10" decimals="INF" id="hidden-fact-115" name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" unitRef="shares">21716852</ix:nonFraction>
<ix:nonFraction contextRef="c134" id="hidden-fact-116" name="us-gaap:NotesAndLoansReceivableNetCurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c135" id="hidden-fact-117" name="us-gaap:NotesAndLoansReceivableNetCurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c134" id="hidden-fact-118" name="fpay:PromissoryNoteRelatedToAcquisition1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c135" id="hidden-fact-119" name="fpay:PromissoryNoteRelatedToAcquisition1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c138" id="hidden-fact-120" name="us-gaap:NotesAndLoansReceivableNetCurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c139" id="hidden-fact-121" name="us-gaap:NotesAndLoansReceivableNetCurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c138" id="hidden-fact-122" name="fpay:PromissoryNoteRelatedToAcquisition1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c139" id="hidden-fact-123" name="fpay:PromissoryNoteRelatedToAcquisition1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c144" id="hidden-fact-124" name="fpay:PurchaseOfLoanPortfolioInRevolutionTransaction" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c147" id="hidden-fact-125" name="us-gaap:PercentageOfWeightedAverageCostInventory" unitRef="pure" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c148" id="hidden-fact-126" name="us-gaap:PercentageOfWeightedAverageCostInventory" unitRef="pure" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c150" id="hidden-fact-127" name="us-gaap:PercentageOfWeightedAverageCostInventory" unitRef="pure" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c151" id="hidden-fact-128" name="us-gaap:PercentageOfWeightedAverageCostInventory" unitRef="pure" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c147" id="hidden-fact-129" name="us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent" unitRef="pure" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c148" id="hidden-fact-130" name="us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent" unitRef="pure" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c150" id="hidden-fact-131" name="us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent" unitRef="pure" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c151" id="hidden-fact-132" name="us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent" unitRef="pure" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-133" name="us-gaap:FinanceLeaseLiabilityNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c189" id="hidden-fact-134" name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c315" id="hidden-fact-135" name="fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c315" id="hidden-fact-136" name="fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-137" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-138" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c64" id="hidden-fact-139" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c64" id="hidden-fact-140" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-141" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-142" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-143" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-144" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c319" decimals="0" id="hidden-fact-145" name="us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity" unitRef="usd">2000000</ix:nonFraction>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag">false</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:CurrentFiscalYearEndDate">--12-31</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalPeriodFocus">Q3</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey">0001397047</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="fpay-20230930.xsd" xlink:type="simple"></link:schemaRef></ix:references>
<ix:resources><ix:relationship fromRefs="hidden-fact-116 hidden-fact-117 ix_0_fact ix_1_fact hidden-fact-118 hidden-fact-119 ix_2_fact ix_3_fact hidden-fact-120 hidden-fact-121 ix_4_fact ix_5_fact hidden-fact-122 hidden-fact-123 ix_6_fact ix_7_fact" toRefs="ix_0_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_8_fact ix_9_fact ix_10_fact ix_11_fact ix_12_fact ix_13_fact" toRefs="ix_1_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_14_fact ix_15_fact ix_16_fact ix_17_fact ix_18_fact ix_19_fact" toRefs="ix_2_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_16_fact ix_20_fact ix_21_fact" toRefs="ix_3_footnote"></ix:relationship>
<xbrli:context id="c0">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c1">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-11-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c2">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c3">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c4">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c5">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c6">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c7">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c8">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c9">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c10">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c11">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c12">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c13">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c14">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c15">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c16">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c17">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c18">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c19">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c20">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c21">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c22">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c23">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c24">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c25">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c26">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c27">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c28">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c29">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c30">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c31">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c32">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c33">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-04-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c34">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-04-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c35">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-04-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c36">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-04-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c37">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-04-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c38">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-04-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c39">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-04-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c40">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c41">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c42">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c43">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c44">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c45">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c46">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c47">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c48">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c49">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c50">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c51">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c52">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c53">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c54">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c55">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c56">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c57">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c58">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c59">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c60">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c61">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c62">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c63">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c64">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c65">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c66">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c67">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c68">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c69">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c70">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c71">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c72">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c73">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c74">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c75">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c76">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c77">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c78">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c79">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c80">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c81">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c82">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c83">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c84">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c85">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c86">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c87">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c88">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c89">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c90">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c91">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c92">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c93">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c94">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c95">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c96">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c97">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c98">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c99">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c100">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">fpay:FlexShopperLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c101">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">fpay:FlexLendingLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c102">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">fpay:FlexRevolutionLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c103">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c104">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c105">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c106">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c107">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c108">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c109">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c110">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c111">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c112">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c113">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c114">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c115">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c116">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c117">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c118">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c119">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c120">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c121">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c122">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:CommonStockOptionsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c123">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:CommonStockOptionsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c124">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c125">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c126">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c127">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c128">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c129">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c130">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:CommonStockOptionsAndPerformanceShareUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c131">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:CommonStockOptionsAndPerformanceShareUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c132">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:CommonStockWarrantsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c133">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:CommonStockWarrantsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c134">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c135">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c136">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c137">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c138">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c139">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c140">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c141">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c142">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c143">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c144">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c145">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c146">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c147">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c148">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c149">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:WeightedAverageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c150">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c151">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c152">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:WeightedAverageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c153">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c154">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c155">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-09-01</xbrli:startDate>
    <xbrli:endDate>2021-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c156">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c157">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7rgWHmBBbKMM93I7lbA32A3JDW3F+z9e3ECFQASPmmOZF0rSQ68hf9PCxtzy79mGaaMi/n2RJbpvuWV8t5Ey2X5SYLMJMZYAajDgA0tiG/6ewJxGMRzcHa9DXYgxDVhTl8nEYFNzNx8A==] CSR-->
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c158">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c159">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c160">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c161">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c162">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c163">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c164">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c165">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c166">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:PatentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c167">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">fpay:FranchiseeContractbasedAgreementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c168">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">fpay:LibertyLoanBrandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c169">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:NonCoreMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c170">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c171">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerListsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c172">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:PatentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c173">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">fpay:FranchiseeContractbasedAgreementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c174">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">fpay:LibertyLoanBrandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c175">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:NonCoreMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c176">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c177">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerListsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c178">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:ChiefFinancialOfficerMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:HRussellHeiserMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-25</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c179">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c180">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c181">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c182">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c183">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c184">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c185">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c186">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c187">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c188">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">fpay:TwoThousandTwentythreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c189">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">fpay:TwoThousandTwentyfourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c190">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">fpay:TwoThousandTwentyfiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c191">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2015-03-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c192">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-29</xbrli:startDate>
    <xbrli:endDate>2021-01-29</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c193">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-01-29</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c194">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-08</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c195">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-07-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c196">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-09-27</xbrli:startDate>
    <xbrli:endDate>2022-09-27</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c197">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-10-21</xbrli:startDate>
    <xbrli:endDate>2022-10-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c198">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c199">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c200">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c201">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c202">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c203">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c204">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">fpay:RequiredCovenantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c205">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">fpay:ActualPositionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c206">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">fpay:RequiredCovenantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c207">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">fpay:ActualPositionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c208">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c209">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c210">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c211">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:InvestorMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c212">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c213">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-09-30</xbrli:startDate>
    <xbrli:endDate>2018-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c214">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c215">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-29</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c216">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c217">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c218">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c219">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c220">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c221">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c222">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c223">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c224">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c225">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c226">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c227">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c228">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c229">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c230">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c231">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c232">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c233">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c234">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c235">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c236">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c237">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c238">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c239">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c240">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c241">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c242">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c243">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c244">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c245">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c246">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c247">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c248">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c249">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c250">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c251">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c252">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c253">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c254">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c255">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c256">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c257">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c258">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c259">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c260">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c261">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c262">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c263">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c264">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c265">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c266">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c267">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c268">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c269">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c270">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c271">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c272">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c273">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c274">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c275">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c276">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c277">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c278">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c279">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c280">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c281">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c282">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c283">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c284">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c285">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c286">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c287">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c288">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c289">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c290">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c291">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c292">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c293">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c294">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c295">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c296">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c297">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c298">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c299">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c300">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c301">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c302">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c303">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c304">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c305">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c306">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c307">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c308">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c309">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c310">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c311">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c312">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c313">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c314">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c315">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c316">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c317">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">fpay:SellerNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c318">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">fpay:BasepointCreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c319">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">fpay:BasepointCreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c320">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">fpay:BasepointCreditAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c321">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">srt:BoardOfDirectorsChairmanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-05-17</xbrli:startDate>
    <xbrli:endDate>2023-05-17</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c322">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-05-17</xbrli:startDate>
    <xbrli:endDate>2023-05-17</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:unit id="shares">
  <xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit><xbrli:unit id="usd">
  <xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit><xbrli:unit id="usdPershares">
  <xbrli:divide>
    <xbrli:unitNumerator>
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unitNumerator>
    <xbrli:unitDenominator>
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unitDenominator>
  </xbrli:divide>
</xbrli:unit><xbrli:unit id="pure">
  <xbrli:measure>xbrli:pure</xbrli:measure>
</xbrli:unit><xbrli:unit id="sqft">
  <xbrli:measure>utr:sqft</xbrli:measure>
</xbrli:unit></ix:resources></ix:header>

</div></div></body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>f10q0923ex31-1_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 31.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, H. Russell Heiser Jr., certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">I have reviewed this Quarterly Report on Form 10-Q of FlexShopper,
Inc.;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period covered by this report;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer and I are
responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">a)</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant,
including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which
this report is being prepared;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">b)</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision,&nbsp;to provide reasonable assurance regarding
the reliability of financial reporting&nbsp;and the preparation of financial statements for external purposes in accordance&nbsp;&nbsp;with
generally accepted accounting principles;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant&rsquo;s disclosure
controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s
internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer and I have
disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the
audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">a)</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s
ability to record, process, summarize and report financial information; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0pt 0pt 1.5pt; text-indent: 0pt; width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: November 14, 2023</FONT></TD>
    <TD STYLE="padding: 0pt 0pt 1.5pt; text-indent: 0pt; width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt; width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ H. Russell Heiser Jr.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">H. Russell Heiser Jr.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer <BR>
(Principal Executive Officer and Principal Financial and Accounting Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>3
<FILENAME>f10q0923ex32-1_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 32.1</B></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PURSUANT TO 18 U.S.C. SECTION 1350</B></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">In connection with the Quarterly
Report of FlexShopper, Inc. (the &ldquo;Company&rdquo;) on Form 10-Q for the period ended September 30, 2023 as filed with the Securities
and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), I, H. Russell Heiser Jr., Principal Financial Officer of the Company,
certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">The Report fully complies with the requirements of Section
13(a) or 15(d) of the Securities Exchange Act of 1934; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">The information contained in the Report fairly presents,
in all material respects, the financial condition and results of operations of the Company.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0pt 0pt 1.5pt; text-indent: 0pt; width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: November 14, 2023</FONT></TD>
    <TD STYLE="padding: 0pt 0pt 1.5pt; text-indent: 0pt; width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt; width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ H. Russell Heiser Jr.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">H. Russell Heiser Jr.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer <BR>
(Principal Executive Officer and Principal Financial and Accounting Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>4
<FILENAME>fpay-20230930.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Tue Nov 14 17:13:25 UTC 2023 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2023" targetNamespace="http://anchorfundingservices.com/20230930" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:us-types="http://fasb.org/us-types/2023" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:fpay="http://anchorfundingservices.com/20230930" xmlns:dtr="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20230930_lab.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20230930_pre.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20230930_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20230930_cal.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef"/>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet" id="fpay_r_ConsolidatedBalanceSheet">
        <link:definition>001 - Statement - Condensed Consolidated Balance Sheets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals" id="fpay_r_ConsolidatedBalanceSheet_Parentheticals">
        <link:definition>002 - Statement - Condensed Consolidated Balance Sheets (Parentheticals)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement" id="fpay_r_ConsolidatedIncomeStatement">
        <link:definition>003 - Statement - Condensed Consolidated Statements of Operations (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ShareholdersEquityType2or3" id="fpay_r_ShareholdersEquityType2or3">
        <link:definition>004 - Statement - Condensed Consolidated Statements of Changes in Stockholders&#8217; Equity (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ConsolidatedCashFlow" id="fpay_r_ConsolidatedCashFlow">
        <link:definition>005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/BasisofPresentation" id="fpay_r_BasisofPresentation">
        <link:definition>006 - Disclosure - Basis of Presentation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/Business" id="fpay_r_Business">
        <link:definition>007 - Disclosure - Business</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies" id="fpay_r_SummaryofSignificantAccountingPolicies">
        <link:definition>008 - Disclosure - Summary of Significant Accounting Policies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/Leases" id="fpay_r_Leases">
        <link:definition>009 - Disclosure - Leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PropertyandEquipment" id="fpay_r_PropertyandEquipment">
        <link:definition>010 - Disclosure - Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/IntangibleAssets" id="fpay_r_IntangibleAssets">
        <link:definition>011 - Disclosure - Intangible Assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties" id="fpay_r_PromissoryNotesRelatedParties">
        <link:definition>012 - Disclosure - Promissory Notes-Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement" id="fpay_r_LoanPayableUnderCreditAgreement">
        <link:definition>013 - Disclosure - Loan Payable Under Credit Agreement</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructure" id="fpay_r_CapitalStructure">
        <link:definition>014 - Disclosure - Capital Structure</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/EquityCompensationPlans" id="fpay_r_EquityCompensationPlans">
        <link:definition>015 - Disclosure - Equity Compensation Plans</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/IncomeTaxes" id="fpay_r_IncomeTaxes">
        <link:definition>016 - Disclosure - Income Taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties" id="fpay_r_ContingenciesandOtherUncertainties">
        <link:definition>017 - Disclosure - Contingencies and Other Uncertainties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/Commitments" id="fpay_r_Commitments">
        <link:definition>018 - Disclosure - Commitments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/RevolutionTransaction" id="fpay_r_RevolutionTransaction">
        <link:definition>019 - Disclosure - Revolution Transaction</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/BasepointCreditAgreement" id="fpay_r_BasepointCreditAgreement">
        <link:definition>020 - Disclosure - Basepoint Credit Agreement</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/EmployeeBenefitPlan" id="fpay_r_EmployeeBenefitPlan">
        <link:definition>021 - Disclosure - Employee Benefit Plan</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ShareRepurchaseProgram" id="fpay_r_ShareRepurchaseProgram">
        <link:definition>022 - Disclosure - Share Repurchase Program</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy" id="fpay_r_AccountingPoliciesByPolicy">
        <link:definition>023 - Disclosure - Accounting Policies, by Policy (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables" id="fpay_r_SummaryofSignificantAccountingPoliciesTables">
        <link:definition>024 - Disclosure - Summary of Significant Accounting Policies (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LeasesTables" id="fpay_r_LeasesTables">
        <link:definition>025 - Disclosure - Leases (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentTables" id="fpay_r_PropertyandEquipmentTables">
        <link:definition>026 - Disclosure - Property and Equipment (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/IntangibleAssetsTables" id="fpay_r_IntangibleAssetsTables">
        <link:definition>027 - Disclosure - Intangible Assets (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables" id="fpay_r_PromissoryNotesRelatedPartiesTables">
        <link:definition>028 - Disclosure - Promissory Notes-Related Parties (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables" id="fpay_r_LoanPayableUnderCreditAgreementTables">
        <link:definition>029 - Disclosure - Loan Payable Under Credit Agreement (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructureTables" id="fpay_r_CapitalStructureTables">
        <link:definition>030 - Disclosure - Capital Structure (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/EquityCompensationPlansTables" id="fpay_r_EquityCompensationPlansTables">
        <link:definition>031 - Disclosure - Equity Compensation Plans (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/BusinessDetails" id="fpay_r_BusinessDetails">
        <link:definition>032 - Disclosure - Business (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails" id="fpay_r_SummaryofSignificantAccountingPoliciesDetails">
        <link:definition>033 - Disclosure - Summary of Significant Accounting Policies (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable" id="fpay_r_ScheduleofReconciliationofCashandRestrictedCashTable">
        <link:definition>034 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Reconciliation of Cash and Restricted Cash</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable" id="fpay_r_ScheduleofLeaseReceivablesBalancesTable">
        <link:definition>035 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable" id="fpay_r_ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable">
        <link:definition>036 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances Charged Off Against the Allowance</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable" id="fpay_r_ScheduleofNetLeaseMerchandiseBalancesTable">
        <link:definition>037 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Net Lease Merchandise Balances</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable" id="fpay_r_ScheduleofLessorRevenuesandFeesTable">
        <link:definition>038 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Lessor Revenues and Fees</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable" id="fpay_r_ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable">
        <link:definition>039 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Number of Common Shares Issuable Upon Conversion or Exercise</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable" id="fpay_r_ScheduleofBasicandDilutedEarningsPerShareTable">
        <link:definition>040 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals" id="fpay_r_ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals">
        <link:definition>041 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share (Parentheticals)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable" id="fpay_r_ScheduleofFairValueAssetsMeasuredonRecurringBasisTable">
        <link:definition>042 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable" id="fpay_r_ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable">
        <link:definition>043 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" id="fpay_r_ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable">
        <link:definition>044 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable" id="fpay_r_ScheduleofConcerningLoanReceivablesatFairValueTable">
        <link:definition>045 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Concerning Loan Receivables at Fair Value</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LeasesDetails" id="fpay_r_LeasesDetails">
        <link:definition>046 - Disclosure - Leases (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable" id="fpay_r_ScheduleofBalanceSheetInformationRelatedtoLeasesTable">
        <link:definition>047 - Disclosure - Leases (Details) - Schedule of Balance Sheet Information Related to Leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable" id="fpay_r_ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable">
        <link:definition>048 - Disclosure - Leases (Details) - Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable" id="fpay_r_ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable">
        <link:definition>049 - Disclosure - Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Operating Leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable" id="fpay_r_ScheduleofUndiscountedOperatingLeaseLiabilitiesTable">
        <link:definition>050 - Disclosure - Leases (Details) - Schedule of Undiscounted Operating Lease Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable" id="fpay_r_ScheduleofUndiscountedFinanceLeaseLiabilitiesTable">
        <link:definition>051 - Disclosure - Leases (Details) - Schedule of Undiscounted Finance Lease Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentDetails" id="fpay_r_PropertyandEquipmentDetails">
        <link:definition>052 - Disclosure - Property and Equipment (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable" id="fpay_r_ScheduleofPropertyandEquipmentTable">
        <link:definition>053 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/IntangibleAssetsDetails" id="fpay_r_IntangibleAssetsDetails">
        <link:definition>054 - Disclosure - Intangible Assets (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable" id="fpay_r_ScheduleofIntangibleAssetsTable">
        <link:definition>055 - Disclosure - Intangible Assets (Details) - Schedule of Intangible Assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7rgWHmBBbKMM93I7lbA32A3JDW3F+z9e3ECFQASPmmOZF0rSQ68hf9PCxtzy79mGaaMi/n2RJbpvuWV8t5Ey2X5SYLMJMZYAajDgA0tiG/6Waj0Qx8L7qL0nDnKtnMBgqgXalZ64wGzw==] CSR-->
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable" id="fpay_r_ScheduleofFutureEstimatedAmortizationExpenseTable">
        <link:definition>056 - Disclosure - Intangible Assets (Details) - Schedule of Future Estimated Amortization Expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails" id="fpay_r_PromissoryNotesRelatedPartiesDetails">
        <link:definition>057 - Disclosure - Promissory Notes-Related Parties (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable" id="fpay_r_ScheduleofAmountsPayableUnderthePromissoryNotesTable">
        <link:definition>058 - Disclosure - Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails" id="fpay_r_LoanPayableUnderCreditAgreementDetails">
        <link:definition>059 - Disclosure - Loan Payable Under Credit Agreement (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" id="fpay_r_ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable">
        <link:definition>060 - Disclosure - Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails" id="fpay_r_CapitalStructureDetails">
        <link:definition>061 - Disclosure - Capital Structure (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable" id="fpay_r_ScheduleofOutstandingStockWarrantsTable">
        <link:definition>062 - Disclosure - Capital Structure (Details) - Schedule of Outstanding Stock Warrants</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/EquityCompensationPlansDetails" id="fpay_r_EquityCompensationPlansDetails">
        <link:definition>063 - Disclosure - Equity Compensation Plans (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable" id="fpay_r_ScheduleofStockBasedCompensationExpenseTable">
        <link:definition>064 - Disclosure - Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable" id="fpay_r_ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable">
        <link:definition>065 - Disclosure - Equity Compensation Plans (Details) - Schedule of Measured the Fair Value of Each Stock Option Award</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofStockOptionTable" id="fpay_r_ScheduleofStockOptionTable">
        <link:definition>066 - Disclosure - Equity Compensation Plans (Details) - Schedule of Stock Option</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable" id="fpay_r_ScheduleofActivityinPerformanceShareUnitsTable">
        <link:definition>067 - Disclosure - Equity Compensation Plans (Details) - Schedule of Activity in Performance Share Units</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails" id="fpay_r_IncomeTaxesDetails">
        <link:definition>068 - Disclosure - Income Taxes (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails" id="fpay_r_ContingenciesandOtherUncertaintiesDetails">
        <link:definition>069 - Disclosure - Contingencies and Other Uncertainties (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/RevolutionTransactionDetails" id="fpay_r_RevolutionTransactionDetails">
        <link:definition>070 - Disclosure - Revolution Transaction (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/BasepointCreditAgreementDetails" id="fpay_r_BasepointCreditAgreementDetails">
        <link:definition>071 - Disclosure - Basepoint Credit Agreement (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/EmployeeBenefitPlanDetails" id="fpay_r_EmployeeBenefitPlanDetails">
        <link:definition>072 - Disclosure - Employee Benefit Plan (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails" id="fpay_r_ShareRepurchaseProgramDetails">
        <link:definition>073 - Disclosure - Share Repurchase Program (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Document - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2023" schemaLocation="https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:import namespace="http://fasb.org/srt-types/2023" schemaLocation="https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/sic/2023" schemaLocation="https://xbrl.sec.gov/sic/2023/sic-2023.xsd"/>
  <xs:element name="ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract"/>
  <xs:element name="ScheduleOfLeaseReceivablesBalancesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfLeaseReceivablesBalancesAbstract"/>
  <xs:element name="ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract"/>
  <xs:element name="ScheduleOfNetLeaseMerchandiseBalancesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract"/>
  <xs:element name="ScheduleOfLessorRevenuesAndFeesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfLessorRevenuesAndFeesAbstract"/>
  <xs:element name="ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract"/>
  <xs:element name="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract"/>
  <xs:element name="ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract"/>
  <xs:element name="ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract"/>
  <xs:element name="ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract"/>
  <xs:element name="ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract"/>
  <xs:element name="ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract"/>
  <xs:element name="ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract"/>
  <xs:element name="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract"/>
  <xs:element name="ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract"/>
  <xs:element name="ScheduleOfPropertyAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfPropertyAndEquipmentAbstract"/>
  <xs:element name="ScheduleOfIntangibleAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfIntangibleAssetsAbstract"/>
  <xs:element name="ScheduleOfFutureEstimatedAmortizationExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfFutureEstimatedAmortizationExpenseAbstract"/>
  <xs:element name="ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract"/>
  <xs:element name="LoanPayableDisclosureAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanPayableDisclosureAbstract"/>
  <xs:element name="ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract"/>
  <xs:element name="ScheduleOfOutstandingStockWarrantsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfOutstandingStockWarrantsAbstract"/>
  <xs:element name="ScheduleOfStockBasedCompensationExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfStockBasedCompensationExpenseAbstract"/>
  <xs:element name="ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract"/>
  <xs:element name="ScheduleOfStockOptionAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfStockOptionAbstract"/>
  <xs:element name="ScheduleOfActivityInPerformanceShareUnitsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract"/>
  <xs:element name="RevolutionTransactionAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_RevolutionTransactionAbstract"/>
  <xs:element name="UnlabeledAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract"/>
  <xs:element name="UnlabeledAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract0"/>
  <xs:element name="UnlabeledAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract1"/>
  <xs:element name="UnlabeledAbstract2" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract2"/>
  <xs:element name="UnlabeledAbstract3" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract3"/>
  <xs:element name="UnlabeledAbstract4" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract4"/>
  <xs:element name="UnlabeledAbstract5" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract5"/>
  <xs:element name="UnlabeledAbstract6" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract6"/>
  <xs:element name="BasicAndDilutedLossIncomePerCommonShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract"/>
  <xs:element name="UnlabeledAbstract7" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract7"/>
  <xs:element name="UnlabeledAbstract8" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract8"/>
  <xs:element name="UnlabeledAbstract9" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract9"/>
  <xs:element name="UnlabeledAbstract10" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract10"/>
  <xs:element name="UnlabeledAbstract11" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract11"/>
  <xs:element name="UnlabeledAbstract12" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract12"/>
  <xs:element name="UnlabeledAbstract13" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract13"/>
  <xs:element name="UnlabeledAbstract14" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract14"/>
  <xs:element name="DenominatorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DenominatorAbstract"/>
  <xs:element name="UnlabeledAbstract15" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract15"/>
  <xs:element name="UnlabeledAbstract16" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_UnlabeledAbstract16"/>
  <xs:element name="LeaseMerchandiseNetCurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseMerchandiseNetCurrent"/>
  <xs:element name="RightOfUseAssetNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_RightOfUseAssetNet"/>
  <xs:element name="LeaseLiabilityCurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseLiabilityCurrent"/>
  <xs:element name="PromissoryNotesToRelatedPartiesNetOfCurrentPortion" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
  <xs:element name="PromissoryNoteRelatedToAcquisition1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNoteRelatedToAcquisition1"/>
  <xs:element name="LeaseLiabilityNonCurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseLiabilityNonCurrent"/>
  <xs:element name="NetOfDiscountAcquisition" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_NetOfDiscountAcquisition"/>
  <xs:element name="PreferredStockStatedValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PreferredStockStatedValue"/>
  <xs:element name="LeaseRevenuesAndFeesNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseRevenuesAndFeesNet"/>
  <xs:element name="NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount"/>
  <xs:element name="LoanOriginationCostsAndFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanOriginationCostsAndFees"/>
  <xs:element name="NetChangesInTheFairValueOfLoansReceivableAtFairValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue"/>
  <xs:element name="IncreaseDecreaseInLoansReceivableAtFairValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_IncreaseDecreaseInLoansReceivableAtFairValue"/>
  <xs:element name="IncreaseDecreaseInLeaseLiability" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_IncreaseDecreaseInLeaseLiability"/>
  <xs:element name="PurchasesOfDataCosts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PurchasesOfDataCosts"/>
  <xs:element name="RepaymentOfLoanPayableUnderBasepointCreditAgreement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement"/>
  <xs:element name="DueDateExtensionOfWarrants" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_DueDateExtensionOfWarrants"/>
  <xs:element name="LoanPayableDisclosureTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanPayableDisclosureTextBlock"/>
  <xs:element name="RevolutionTransactionTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_RevolutionTransactionTextBlock"/>
  <xs:element name="BasepointCreditAgreementTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BasepointCreditAgreementTextBlock"/>
  <xs:element name="LeaseMerchandiseNetPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseMerchandiseNetPolicyTextBlock"/>
  <xs:element name="DeferredDebtIssuanceCostsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeferredDebtIssuanceCostsPolicyTextBlock"/>
  <xs:element name="DataCostsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DataCostsPolicyTextBlock"/>
  <xs:element name="OperatingExpensesPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingExpensesPolicyTextBlock"/>
  <xs:element name="MarketingCostsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_MarketingCostsPolicyTextBlock"/>
  <xs:element name="ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock"/>
  <xs:element name="LeaseMerchandiseTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseMerchandiseTableTextBlock"/>
  <xs:element name="ScheduleOfLessorRevenuesAndFeesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock"/>
  <xs:element name="ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock"/>
  <xs:element name="ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_SummaryofSignificantAccountingPoliciesTablesTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems"/>
  <xs:element name="ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"/>
  <xs:element name="ScheduleOfUndiscountedFinanceLeaseLiabilities" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities"/>
  <xs:element name="ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"/>
  <xs:element name="ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults"/>
  <xs:element name="ScheduleOfStockbasedCompensationExpenseTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock"/>
  <xs:element name="LeaseMerchandiseAtGross" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseMerchandiseAtGross"/>
  <xs:element name="ImpairmentReserve" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ImpairmentReserve"/>
  <xs:element name="LeaseBillingsAndAccruals" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseBillingsAndAccruals"/>
  <xs:element name="LeaseRevenuesAndFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseRevenuesAndFees"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems"/>
  <xs:element name="NetIncomeAttributableToSeries1ConvertiblePreferredStock" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock"/>
  <xs:element name="NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS"/>
  <xs:element name="EffectOfDilutiveSecuritieSinShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_EffectOfDilutiveSecuritieSinShares"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems"/>
  <xs:element name="PurchasesOfLoanParticipation" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PurchasesOfLoanParticipation"/>
  <xs:element name="ObligationOfLoanParticipation" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ObligationOfLoanParticipation"/>
  <xs:element name="PurchaseOfLoanPortfolioInRevolutionTransaction" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction"/>
  <xs:element name="LoanOriginations" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanOriginations"/>
  <xs:element name="InterestAndFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_InterestAndFees"/>
  <xs:element name="Collections" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_Collections"/>
  <xs:element name="NetChargeOff" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_NetChargeOff"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems"/>
  <xs:element name="PercentageOfEstimatedLosses" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="fpay_PercentageOfEstimatedLosses"/>
  <xs:element name="LeaseAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseAssets"/>
  <xs:element name="LeaseLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseLiabilities"/>
  <xs:element name="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable"/>
  <xs:element name="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems"/>
  <xs:element name="PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable"/>
  <xs:element name="PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems"/>
  <xs:element name="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"/>
  <xs:element name="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems"/>
  <xs:element name="LiquidityGreaterThanAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LiquidityGreaterThanAmount"/>
  <xs:element name="ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed"/>
  <xs:element name="ClassOfWarrantOrRightWeightedAverageRemainingContractualLife" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"/>
  <xs:element name="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable"/>
  <xs:element name="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems"/>
  <xs:element name="EquityCompensationPlansDetailsScheduleofStockOptionTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable"/>
  <xs:element name="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted"/>
  <xs:element name="ForfeitedAggregateIntrinsicValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ForfeitedAggregateIntrinsicValue"/>
  <xs:element name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue"/>
  <xs:element name="BusinessDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_BusinessDetailsTable"/>
  <xs:element name="BusinessDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BusinessDetailsLineItems"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_SummaryofSignificantAccountingPoliciesDetailsTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
  <xs:element name="LeaseReceivablesBalancesChargedOffAgainstAllowance" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance"/>
  <xs:element name="InterestExpenseDebtIncludingAmortization" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_InterestExpenseDebtIncludingAmortization"/>
  <xs:element name="CapitalizedDataCostsAmortizationExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_CapitalizedDataCostsAmortizationExpense"/>
  <xs:element name="LargestBenefitPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LargestBenefitPercentage"/>
  <xs:element name="OperatingLeasesRentExpenseMonthlyRent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_OperatingLeasesRentExpenseMonthlyRent"/>
  <xs:element name="PromissoryNotesRelatedPartiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_PromissoryNotesRelatedPartiesDetailsTable"/>
  <xs:element name="AgreementDomainDomain" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_AgreementDomainDomain"/>
  <xs:element name="LoanPayableUnderCreditAgreementDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_LoanPayableUnderCreditAgreementDetailsTable"/>
  <xs:element name="LoanPayableUnderCreditAgreementDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoanPayableUnderCreditAgreementDetailsLineItems"/>
  <xs:element name="LenderFee" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_LenderFee"/>
  <xs:element name="BearInterestRate." type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BearInterestRate."/>
  <xs:element name="IncreasedCommitmentAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_IncreasedCommitmentAmount"/>
  <xs:element name="LoansPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LoansPercentage"/>
  <xs:element name="CreditAgreementInterestRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CreditAgreementInterestRate"/>
  <xs:element name="CapitalStructureDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_CapitalStructureDetailsTable"/>
  <xs:element name="CapitalStructureDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CapitalStructureDetailsLineItems"/>
  <xs:element name="GrossProceeds" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="fpay_GrossProceeds"/>
  <xs:element name="AdditionalConvertiblePreferredStockSharesIssuedUponConversion" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion"/>
  <xs:element name="WarrantsExpirationPeriod" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantsExpirationPeriod"/>
  <xs:element name="ClassOfWarrantOrRightIssued" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ClassOfWarrantOrRightIssued"/>
  <xs:element name="WarrantExercisePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantExercisePrice"/>
  <xs:element name="ProceedsFromIssuancesOfWarrants" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ProceedsFromIssuancesOfWarrants"/>
  <xs:element name="WarrantsExpirationPeriods" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="fpay_WarrantsExpirationPeriods"/>
  <xs:element name="ExpenseRelatedToWarrants" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_ExpenseRelatedToWarrants"/>
  <xs:element name="EquityCompensationPlansDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_EquityCompensationPlansDetailsTable"/>
  <xs:element name="EquityCompensationPlansDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_EquityCompensationPlansDetailsLineItems"/>
  <xs:element name="ContingenciesandOtherUncertaintiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_ContingenciesandOtherUncertaintiesDetailsTable"/>
  <xs:element name="ContingenciesandOtherUncertaintiesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ContingenciesandOtherUncertaintiesDetailsLineItems"/>
  <xs:element name="RevolutionTransactionDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_RevolutionTransactionDetailsTable"/>
  <xs:element name="RevolutionTransactionDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_RevolutionTransactionDetailsLineItems"/>
  <xs:element name="BusinessCombinationBargainPrice" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="fpay_BusinessCombinationBargainPrice"/>
  <xs:element name="BasepointCreditAgreementDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_BasepointCreditAgreementDetailsTable"/>
  <xs:element name="BasepointCreditAgreementDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BasepointCreditAgreementDetailsLineItems"/>
  <xs:element name="ShareRepurchaseProgramDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="fpay_ShareRepurchaseProgramDetailsTable"/>
  <xs:element name="ShareRepurchaseProgramDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ShareRepurchaseProgramDetailsLineItems"/>
  <xs:element name="AgreementAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="fpay_AgreementAxis"/>
  <xs:element name="ActualPositionMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ActualPositionMember"/>
  <xs:element name="BasepointCreditAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BasepointCreditAgreementMember"/>
  <xs:element name="CommonStockOptionsAndPerformanceShareUnitsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CommonStockOptionsAndPerformanceShareUnitsMember"/>
  <xs:element name="CommonStockOptionsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CommonStockOptionsMember"/>
  <xs:element name="CommonStockWarrantsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CommonStockWarrantsMember"/>
  <xs:element name="ComputersAndSoftwareMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ComputersAndSoftwareMember"/>
  <xs:element name="ConvertibleSeriesTwoPreferredStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConvertibleSeriesTwoPreferredStockMember"/>
  <xs:element name="ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember"/>
  <xs:element name="CreditAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_CreditAgreementMember"/>
  <xs:element name="DeferredDebtIssuanceCostsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DeferredDebtIssuanceCostsMember"/>
  <xs:element name="FlexLendingLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_FlexLendingLLCMember"/>
  <xs:element name="FlexRevolutionLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_FlexRevolutionLLCMember"/>
  <xs:element name="FlexShopperLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_FlexShopperLLCMember"/>
  <xs:element name="FranchiseeContractbasedAgreementsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_FranchiseeContractbasedAgreementsMember"/>
  <xs:element name="HRussellHeiserMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_HRussellHeiserMember"/>
  <xs:element name="LibertyLoanBrandMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_LibertyLoanBrandMember"/>
  <xs:element name="NRNSNoteMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_NRNSNoteMember"/>
  <xs:element name="NrnsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_NrnsMember"/>
  <xs:element name="OnePointFiveFourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointFiveFourMember"/>
  <xs:element name="OnePointFourZeroMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointFourZeroMember"/>
  <xs:element name="OnePointNineFiveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointNineFiveMember"/>
  <xs:element name="OnePointNineOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointNineOneMember"/>
  <xs:element name="OnePointSevenFourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSevenFourMember"/>
  <xs:element name="OnePointSevenSixMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSevenSixMember"/>
  <xs:element name="OnePointSixEightMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSixEightMember"/>
  <xs:element name="OnePointSixNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSixNineMember"/>
  <xs:element name="OnePointSixTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointSixTwoMember"/>
  <xs:element name="OnePointThreeFourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointThreeFourMember"/>
  <xs:element name="OnePointTwoFiveTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointTwoFiveTwoMember"/>
  <xs:element name="OnePointsTwoFiveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_OnePointsTwoFiveMember"/>
  <xs:element name="PerformanceStockUnitsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PerformanceStockUnitsMember"/>
  <xs:element name="PromissoryNotesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNotesMember"/>
  <xs:element name="RequiredCovenantMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_RequiredCovenantMember"/>
  <xs:element name="SellerNoteMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SellerNoteMember"/>
  <xs:element name="Series1ConvertiblePreferredStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_Series1ConvertiblePreferredStockMember"/>
  <xs:element name="Series2ConvertiblePreferredStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_Series2ConvertiblePreferredStockMember"/>
  <xs:element name="SeriesOneConvertiblePreferredStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SeriesOneConvertiblePreferredStockMember"/>
  <xs:element name="SeriesTwoConvertiblePreferredStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_SeriesTwoConvertiblePreferredStockMember"/>
  <xs:element name="ThreePointEightNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ThreePointEightNineMember"/>
  <xs:element name="ThreePointOneSevenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ThreePointOneSevenMember"/>
  <xs:element name="ThreePointTwoSevenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ThreePointTwoSevenMember"/>
  <xs:element name="ThreePointZeroNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ThreePointZeroNineMember"/>
  <xs:element name="TwoPointEightNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointEightNineMember"/>
  <xs:element name="TwoPointEightThreeMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointEightThreeMember"/>
  <xs:element name="TwoPointFiveThreeMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointFiveThreeMember"/>
  <xs:element name="TwoPointFiveZeroMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointFiveZeroMember"/>
  <xs:element name="TwoPointFourFiveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointFourFiveMember"/>
  <xs:element name="TwoPointNineSevenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointNineSevenMember"/>
  <xs:element name="TwoPointNineThreeMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointNineThreeMember"/>
  <xs:element name="TwoPointSevenEightMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointSevenEightMember"/>
  <xs:element name="TwoPointSevenNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointSevenNineMember"/>
  <xs:element name="TwoPointZeroEightMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointZeroEightMember"/>
  <xs:element name="TwoPointZeroOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointZeroOneMember"/>
  <xs:element name="TwoPointZeroZeroMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoPointZeroZeroMember"/>
  <xs:element name="TwoThousandTwentyfiveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoThousandTwentyfiveMember"/>
  <xs:element name="TwoThousandTwentyfourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoThousandTwentyfourMember"/>
  <xs:element name="TwoThousandTwentythreeMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_TwoThousandTwentythreeMember"/>
  <xs:element name="WebsiteAndInternalUseSoftwareMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_WebsiteAndInternalUseSoftwareMember"/>
  <xs:element name="BasepointCreditAgreementAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_BasepointCreditAgreementAbstract"/>
  <xs:element name="PromissoryNotesRelatedPartiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_PromissoryNotesRelatedPartiesLineItems"/>
  <xs:element name="ShareRepurchaseProgramAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_ShareRepurchaseProgramAbstract"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>5
<FILENAME>fpay-20230930_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Tue Nov 14 17:13:25 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedBalanceSheet" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedIncomeStatement" roleURI="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedCashFlow" roleURI="http://anchorfundingservices.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofReconciliationofCashandRestrictedCashTable" roleURI="http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofLeaseReceivablesBalancesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofNetLeaseMerchandiseBalancesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofBalanceSheetInformationRelatedtoLeasesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofUndiscountedOperatingLeaseLiabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofUndiscountedFinanceLeaseLiabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofFutureEstimatedAmortizationExpenseTable" roleURI="http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"/>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_RestrictedCashCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseNetCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="fpay_LeaseMerchandiseNetCurrent" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_RightOfUseAssetNet" xlink:href="fpay-20230930.xsd#fpay_RightOfUseAssetNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="fpay_RightOfUseAssetNet" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssets" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedPayrollTaxesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedPayrollTaxesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedPayrollTaxesCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseLiabilityCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilityCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="fpay_LeaseLiabilityCurrent" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LiabilitiesCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermLoansPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LongTermLoansPayable" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteRelatedToAcquisition1" xlink:href="fpay-20230930.xsd#fpay_PromissoryNoteRelatedToAcquisition1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="fpay_PromissoryNoteRelatedToAcquisition1" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_NotesAndLoansPayable" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNotesPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_OtherNotesPayable" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseLiabilityNonCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilityNonCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="fpay_LeaseLiabilityNonCurrent" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_PreferredStockValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_CommonStockValue" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AdditionalPaidInCapital" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_TreasuryStockValue" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_Liabilities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquity" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFeesNet" xlink:href="fpay-20230930.xsd#fpay_LeaseRevenuesAndFeesNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Revenues" xlink:to="fpay_LeaseRevenuesAndFeesNet" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Revenues" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationAndAmortization"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_DepreciationAndAmortization" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanOriginationCostsAndFees" xlink:href="fpay-20230930.xsd#fpay_LoanOriginationCostsAndFees"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="fpay_LoanOriginationCostsAndFees" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MarketingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketingExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_MarketingExpense" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LaborAndRelatedExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LaborAndRelatedExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_LaborAndRelatedExpense" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherGeneralExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherGeneralExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_OtherGeneralExpense" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_Revenues" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_CostsAndExpenses" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_OperatingIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_InterestExpense" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments" order="2" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_Depreciation" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDepreciationAndAmortization"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_OtherDepreciationAndAmortization" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfFinancingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_AmortizationOfFinancingCosts" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfDebtDiscountPremium"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_AmortizationOfDebtDiscountPremium" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ShareBasedCompensation" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaidInKindInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaidInKindInterest"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7rgWHmBBbKMM93I7lbA32A3JDW3F+z9e3ECFQASPmmOZF0rSQ68hf9PCxtzy79mGaaMi/n2RJbpvuWV8t5Ey2X5SYLMJMZYAajDgA0tiG/6fs5mma1D15CtajwGD4eHW8OQ5bkOrtm6g==] CSR-->
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_PaidInKindInterest" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="9" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" order="10" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits" order="11" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueToOtherRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties" order="12" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" order="13" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="14" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="15" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities" order="16" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInLeasingReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInLeasingReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInLeasingReceivables" order="17" weight="-1"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_IncreaseDecreaseInLoansReceivableAtFairValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="fpay_IncreaseDecreaseInLoansReceivableAtFairValue" order="18" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="19" weight="-1"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLeaseLiability" xlink:href="fpay-20230930.xsd#fpay_IncreaseDecreaseInLeaseLiability"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="fpay_IncreaseDecreaseInLeaseLiability" order="20" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1" weight="-1"/>
    <loc xlink:type="locator" xlink:label="fpay_PurchasesOfDataCosts" xlink:href="fpay-20230930.xsd#fpay_PurchasesOfDataCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="fpay_PurchasesOfDataCosts" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromLinesOfCredit" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRelatedPartyDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfLinesOfCredit" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfRelatedPartyDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement" xlink:href="fpay-20230930.xsd#fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement" order="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts" order="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_FinanceLeasePrincipalPayments" order="8" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfNotesPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfNotesPayable" order="9" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_PaymentsForRepurchaseOfCommonStock" order="10" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfBankDebt" order="11" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable">
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_RestrictedCashCurrent" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableGrossCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableGrossCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableGrossCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" order="2" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable">
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseNetCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetCurrent"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseAtGross" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseAtGross"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="fpay_LeaseMerchandiseNetCurrent" xlink:to="fpay_LeaseMerchandiseAtGross" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_ImpairmentReserve" xlink:href="fpay-20230930.xsd#fpay_ImpairmentReserve"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="fpay_LeaseMerchandiseNetCurrent" xlink:to="fpay_ImpairmentReserve" order="2" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable">
    <loc xlink:type="locator" xlink:label="fpay_LeaseAssets" xlink:href="fpay-20230930.xsd#fpay_LeaseAssets"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="fpay_LeaseAssets" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseRightOfUseAsset"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="fpay_LeaseAssets" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseLiabilities" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="fpay_LeaseLiabilities" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="fpay_LeaseLiabilities" xlink:to="us-gaap_FinanceLeaseLiabilityCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="fpay_LeaseLiabilities" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="fpay_LeaseLiabilities" xlink:to="us-gaap_FinanceLeaseLiabilityNoncurrent" order="4" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" order="6" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable">
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" order="5" weight="1"/>
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>6
<FILENAME>fpay-20230930_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Tue Nov 14 17:13:25 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedBalanceSheet" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedIncomeStatement" roleURI="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ShareholdersEquityType2or3" roleURI="http://anchorfundingservices.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedCashFlow" roleURI="http://anchorfundingservices.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_BasisofPresentation" roleURI="http://anchorfundingservices.com/role/BasisofPresentation"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_Business" roleURI="http://anchorfundingservices.com/role/Business"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_SummaryofSignificantAccountingPolicies" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_Leases" roleURI="http://anchorfundingservices.com/role/Leases"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PropertyandEquipment" roleURI="http://anchorfundingservices.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IntangibleAssets" roleURI="http://anchorfundingservices.com/role/IntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PromissoryNotesRelatedParties" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LoanPayableUnderCreditAgreement" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_CapitalStructure" roleURI="http://anchorfundingservices.com/role/CapitalStructure"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EquityCompensationPlans" roleURI="http://anchorfundingservices.com/role/EquityCompensationPlans"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IncomeTaxes" roleURI="http://anchorfundingservices.com/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ContingenciesandOtherUncertainties" roleURI="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_Commitments" roleURI="http://anchorfundingservices.com/role/Commitments"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_RevolutionTransaction" roleURI="http://anchorfundingservices.com/role/RevolutionTransaction"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_BasepointCreditAgreement" roleURI="http://anchorfundingservices.com/role/BasepointCreditAgreement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EmployeeBenefitPlan" roleURI="http://anchorfundingservices.com/role/EmployeeBenefitPlan"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ShareRepurchaseProgram" roleURI="http://anchorfundingservices.com/role/ShareRepurchaseProgram"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_AccountingPoliciesByPolicy" roleURI="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LeasesTables" roleURI="http://anchorfundingservices.com/role/LeasesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PropertyandEquipmentTables" roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IntangibleAssetsTables" roleURI="http://anchorfundingservices.com/role/IntangibleAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PromissoryNotesRelatedPartiesTables" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LoanPayableUnderCreditAgreementTables" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_CapitalStructureTables" roleURI="http://anchorfundingservices.com/role/CapitalStructureTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EquityCompensationPlansTables" roleURI="http://anchorfundingservices.com/role/EquityCompensationPlansTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofReconciliationofCashandRestrictedCashTable" roleURI="http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofLeaseReceivablesBalancesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable" roleURI="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofNetLeaseMerchandiseBalancesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofLessorRevenuesandFeesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable" roleURI="http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofBasicandDilutedEarningsPerShareTable" roleURI="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals" roleURI="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofFairValueAssetsMeasuredonRecurringBasisTable" roleURI="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable" roleURI="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" roleURI="http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofConcerningLoanReceivablesatFairValueTable" roleURI="http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofBalanceSheetInformationRelatedtoLeasesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable" roleURI="http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofUndiscountedOperatingLeaseLiabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofUndiscountedFinanceLeaseLiabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofPropertyandEquipmentTable" roleURI="http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofIntangibleAssetsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofFutureEstimatedAmortizationExpenseTable" roleURI="http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofAmountsPayableUnderthePromissoryNotesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofOutstandingStockWarrantsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofStockBasedCompensationExpenseTable" roleURI="http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable" roleURI="http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofStockOptionTable" roleURI="http://anchorfundingservices.com/role/ScheduleofStockOptionTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofActivityinPerformanceShareUnitsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_BusinessDetails" roleURI="http://anchorfundingservices.com/role/BusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_SummaryofSignificantAccountingPoliciesDetails" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LeasesDetails" roleURI="http://anchorfundingservices.com/role/LeasesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PropertyandEquipmentDetails" roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IntangibleAssetsDetails" roleURI="http://anchorfundingservices.com/role/IntangibleAssetsDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PromissoryNotesRelatedPartiesDetails" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LoanPayableUnderCreditAgreementDetails" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_CapitalStructureDetails" roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EquityCompensationPlansDetails" roleURI="http://anchorfundingservices.com/role/EquityCompensationPlansDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IncomeTaxesDetails" roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ContingenciesandOtherUncertaintiesDetails" roleURI="http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_RevolutionTransactionDetails" roleURI="http://anchorfundingservices.com/role/RevolutionTransactionDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_BasepointCreditAgreementDetails" roleURI="http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EmployeeBenefitPlanDetails" roleURI="http://anchorfundingservices.com/role/EmployeeBenefitPlanDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ShareRepurchaseProgramDetails" roleURI="http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#DocumentAndEntityInformation" roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesTwoConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_SeriesTwoConvertiblePreferredStockMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AssetsAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsCurrentAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_RestrictedCashCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseNetCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="fpay_LeaseMerchandiseNetCurrent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_RightOfUseAssetNet" xlink:href="fpay-20230930.xsd#fpay_RightOfUseAssetNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="fpay_RightOfUseAssetNet" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_OtherAssets" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_Assets" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccountsPayableCurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedPayrollTaxesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedPayrollTaxesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedPayrollTaxesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherLiabilitiesCurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseLiabilityCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilityCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="fpay_LeaseLiabilityCurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermLoansPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LongTermLoansPayable" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteRelatedToAcquisition1" xlink:href="fpay-20230930.xsd#fpay_PromissoryNoteRelatedToAcquisition1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="fpay_PromissoryNoteRelatedToAcquisition1" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_NotesAndLoansPayable" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherNotesPayable" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseLiabilityNonCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilityNonCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="fpay_LeaseLiabilityNonCurrent" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_Liabilities" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquityAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_TreasuryStockValue" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesTwoConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_SeriesTwoConvertiblePreferredStockMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtInstrumentCarryingAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NetOfDiscountAcquisition" xlink:href="fpay-20230930.xsd#fpay_NetOfDiscountAcquisition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fpay_NetOfDiscountAcquisition" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermDebtNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherLongTermDebtNoncurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PreferredStockStatedValue" xlink:href="fpay-20230930.xsd#fpay_PreferredStockStatedValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fpay_PreferredStockStatedValue" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_TreasuryStockCommonShares" order="14" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenuesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_RevenuesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFeesNet" xlink:href="fpay-20230930.xsd#fpay_LeaseRevenuesAndFeesNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RevenuesAbstract" xlink:to="fpay_LeaseRevenuesAndFeesNet" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RevenuesAbstract" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_Revenues" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpensesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_DepreciationAndAmortization" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanOriginationCostsAndFees" xlink:href="fpay-20230930.xsd#fpay_LoanOriginationCostsAndFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="fpay_LoanOriginationCostsAndFees" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MarketingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_MarketingExpense" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LaborAndRelatedExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LaborAndRelatedExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_LaborAndRelatedExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherGeneralExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherGeneralExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_OtherGeneralExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpenses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingIncomeLoss" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_InterestExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLoss" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract" xlink:href="fpay-20230930.xsd#fpay_BasicAndDilutedLossIncomePerCommonShareAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageRateOfTimeDepositsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_Series1ConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_Series1ConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="fpay_Series1ConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_Series2ConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_Series2ConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="fpay_Series2ConvertiblePreferredStockMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_CommonStockMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_TreasuryStockCommonMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_RetainedEarningsMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquity" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValueAcquiredCostMethod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockSharesAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockSharesAcquired"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_TreasuryStockSharesAcquired" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_Depreciation" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDepreciationAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_OtherDepreciationAndAmortization" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfFinancingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AmortizationOfFinancingCosts" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfDebtDiscountPremium"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AmortizationOfDebtDiscountPremium" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaidInKindInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaidInKindInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_PaidInKindInterest" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInLeasingReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInLeasingReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInLeasingReceivables" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_IncreaseDecreaseInLoansReceivableAtFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="fpay_IncreaseDecreaseInLoansReceivableAtFairValue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLeaseLiability" xlink:href="fpay-20230930.xsd#fpay_IncreaseDecreaseInLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="fpay_IncreaseDecreaseInLeaseLiability" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueToOtherRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PurchasesOfDataCosts" xlink:href="fpay-20230930.xsd#fpay_PurchasesOfDataCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="fpay_PurchasesOfDataCosts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromLinesOfCredit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfLinesOfCredit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfRelatedPartyDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement" xlink:href="fpay-20230930.xsd#fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRelatedPartyDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_FinanceLeasePrincipalPayments" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfNotesPayable" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsForRepurchaseOfCommonStock" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfBankDebt" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaidNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_IncomeTaxesPaidNet" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DueDateExtensionOfWarrants" xlink:href="fpay-20230930.xsd#fpay_DueDateExtensionOfWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="fpay_DueDateExtensionOfWarrants" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BasisofPresentation">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Business">
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Leases">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IntangibleAssets">
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement">
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureAbstract" xlink:href="fpay-20230930.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureTextBlock" xlink:href="fpay-20230930.xsd#fpay_LoanPayableDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableDisclosureAbstract" xlink:to="fpay_LoanPayableDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructure">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EquityCompensationPlans">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties">
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyDisclosures" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyDisclosures"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LossContingencyAbstract" xlink:to="us-gaap_LossContingencyDisclosures" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Commitments">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/RevolutionTransaction">
    <loc xlink:type="locator" xlink:label="fpay_RevolutionTransactionAbstract" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_RevolutionTransactionTextBlock" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_RevolutionTransactionAbstract" xlink:to="fpay_RevolutionTransactionTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BasepointCreditAgreement">
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementAbstract" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementTextBlock" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasepointCreditAgreementAbstract" xlink:to="fpay_BasepointCreditAgreementTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EmployeeBenefitPlan">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureTextBlockSupplementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationAndEmployeeBenefitPlansTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ShareRepurchaseProgram">
    <loc xlink:type="locator" xlink:label="fpay_ShareRepurchaseProgramAbstract" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ShareRepurchaseProgramAbstract" xlink:to="us-gaap_TreasuryStockTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConsolidationPolicyTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UseOfEstimates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionAllowances" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueRecognitionAllowances"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionAllowances" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseNetPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_LeaseMerchandiseNetPolicyTextBlock" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PolicyLoansReceivablePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PolicyLoansReceivablePolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PolicyLoansReceivablePolicy" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorLeasesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LessorLeasesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_LessorLeasesPolicyTextBlock" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredDebtIssuanceCostsPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_DeferredDebtIssuanceCostsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_DeferredDebtIssuanceCostsPolicyTextBlock" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsFiniteLivedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsFiniteLivedPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IntangibleAssetsFiniteLivedPolicy" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DataCostsPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_DataCostsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_DataCostsPolicyTextBlock" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingExpensesPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_OperatingExpensesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_OperatingExpensesPolicyTextBlock" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_MarketingCostsPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_MarketingCostsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="fpay_MarketingCostsPolicyTextBlock" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PriorPeriodReclassificationAdjustmentDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription" order="22" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesTablesTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="fpay_LeaseMerchandiseTableTextBlock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock" order="11" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IntangibleAssetsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables">
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureAbstract" xlink:href="fpay-20230930.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableDisclosureAbstract" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureTables">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EquityCompensationPlansTables">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:to="us-gaap_RestrictedCashCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLeaseReceivablesBalancesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLeaseReceivablesBalancesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableGrossCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableGrossCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLeaseReceivablesBalancesAbstract" xlink:to="us-gaap_AccountsReceivableGrossCurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLeaseReceivablesBalancesAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLeaseReceivablesBalancesAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseAtGross" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseAtGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:to="fpay_LeaseMerchandiseAtGross" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ImpairmentReserve" xlink:href="fpay-20230930.xsd#fpay_ImpairmentReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:to="fpay_ImpairmentReserve" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseNetCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:to="fpay_LeaseMerchandiseNetCurrent" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLessorRevenuesAndFeesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLessorRevenuesAndFeesAbstract"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseBillingsAndAccruals" xlink:href="fpay-20230930.xsd#fpay_LeaseBillingsAndAccruals"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLessorRevenuesAndFeesAbstract" xlink:to="fpay_LeaseBillingsAndAccruals" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLessorRevenuesAndFeesAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfProperties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfProperties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLessorRevenuesAndFeesAbstract" xlink:to="us-gaap_GainLossOnSaleOfProperties" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFees" xlink:href="fpay-20230930.xsd#fpay_LeaseRevenuesAndFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfLessorRevenuesAndFeesAbstract" xlink:to="fpay_LeaseRevenuesAndFees" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable">
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_ConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_ConvertibleSeriesTwoPreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:href="fpay-20230930.xsd#fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockOptionsMember" xlink:href="fpay-20230930.xsd#fpay_CommonStockOptionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="fpay_CommonStockOptionsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="us-gaap_WarrantMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PerformanceStockUnitsMember" xlink:href="fpay-20230930.xsd#fpay_PerformanceStockUnitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="fpay_PerformanceStockUnitsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable">
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_Series1ConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_Series1ConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_Series1ConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockOptionsAndPerformanceShareUnitsMember" xlink:href="fpay-20230930.xsd#fpay_CommonStockOptionsAndPerformanceShareUnitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_CommonStockOptionsAndPerformanceShareUnitsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockWarrantsMember" xlink:href="fpay-20230930.xsd#fpay_CommonStockWarrantsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_CommonStockWarrantsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_NetIncomeLossAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetIncomeLossAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock" xlink:href="fpay-20230930.xsd#fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherPreferredStockDividendsAndAdjustments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_OtherPreferredStockDividendsAndAdjustments" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" xlink:href="fpay-20230930.xsd#fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DenominatorAbstract" xlink:href="fpay-20230930.xsd#fpay_DenominatorAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="fpay_DenominatorAbstract" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_DenominatorAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_EffectOfDilutiveSecuritieSinShares" xlink:href="fpay-20230930.xsd#fpay_EffectOfDilutiveSecuritieSinShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="fpay_EffectOfDilutiveSecuritieSinShares" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_EarningsPerShareBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_EarningsPerShareDiluted" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable">
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByMeasurementFrequencyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" xlink:to="us-gaap_FairValueByMeasurementFrequencyAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementFrequencyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FairValueByMeasurementFrequencyAxis" xlink:to="us-gaap_FairValueMeasurementFrequencyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementFrequencyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FairValueByMeasurementFrequencyAxis" xlink:to="us-gaap_FairValueMeasurementFrequencyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementsRecurringMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsRecurringMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementFrequencyDomain" xlink:to="us-gaap_FairValueMeasurementsRecurringMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel1Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel1Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel1Member" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel2Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel2Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel2Member" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel3Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel3Member" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteRelatedToAcquisition1" xlink:href="fpay-20230930.xsd#fpay_PromissoryNoteRelatedToAcquisition1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" xlink:to="fpay_PromissoryNoteRelatedToAcquisition1" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable">
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel3Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel3Member" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PurchasesOfLoanParticipation" xlink:href="fpay-20230930.xsd#fpay_PurchasesOfLoanParticipation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="fpay_PurchasesOfLoanParticipation" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ObligationOfLoanParticipation" xlink:href="fpay-20230930.xsd#fpay_ObligationOfLoanParticipation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="fpay_ObligationOfLoanParticipation" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction" xlink:href="fpay-20230930.xsd#fpay_PurchaseOfLoanPortfolioInRevolutionTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanOriginations" xlink:href="fpay-20230930.xsd#fpay_LoanOriginations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="fpay_LoanOriginations" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestAndFees" xlink:href="fpay-20230930.xsd#fpay_InterestAndFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="fpay_InterestAndFees" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_Collections" xlink:href="fpay-20230930.xsd#fpay_Collections"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="fpay_Collections" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NetChargeOff" xlink:href="fpay-20230930.xsd#fpay_NetChargeOff"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="fpay_NetChargeOff" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable">
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" xlink:to="srt_RangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_WeightedAverageMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_WeightedAverageMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_WeightedAverageMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PercentageOfEstimatedLosses" xlink:href="fpay-20230930.xsd#fpay_PercentageOfEstimatedLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:to="fpay_PercentageOfEstimatedLosses" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PercentageOfWeightedAverageCostInventory" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PercentageOfWeightedAverageCostInventory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:to="us-gaap_PercentageOfWeightedAverageCostInventory" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:to="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems" xlink:to="us-gaap_AssetsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseRightOfUseAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseAssets" xlink:href="fpay-20230930.xsd#fpay_LeaseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="fpay_LeaseAssets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems" xlink:to="us-gaap_LiabilitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_FinanceLeaseLiabilityCurrent" order="1" xbrldt:closed="true"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7rgWHmBBbKMM93I7lbA32A3JDW3F+z9e3ECFQASPmmOZF0rSQ68hf9PCxtzy79mGaaMi/n2RJbpvuWV8t5Ey2X5SYLMJMZYAajDgA0tiG/6VURMMF4l/7/NfMnClGY60b4UxRe0yqedw==] CSR-->
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_FinanceLeaseLiabilityNoncurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseLiabilities" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="fpay_LeaseLiabilities" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeFinanceLeaseRemainingLeaseTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeasePayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasePayments" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="us-gaap_FinanceLeasePrincipalPayments" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_OperatingLeaseLiability" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_FinanceLeaseLiability" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="srt_RangeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FurnitureAndFixturesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FurnitureAndFixturesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_FurnitureAndFixturesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember" xlink:href="fpay-20230930.xsd#fpay_WebsiteAndInternalUseSoftwareMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ComputersAndSoftwareMember" xlink:href="fpay-20230930.xsd#fpay_ComputersAndSoftwareMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="fpay_ComputersAndSoftwareMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable">
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PatentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PatentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_PatentsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FranchiseeContractbasedAgreementsMember" xlink:href="fpay-20230930.xsd#fpay_FranchiseeContractbasedAgreementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="fpay_FranchiseeContractbasedAgreementsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LibertyLoanBrandMember" xlink:href="fpay-20230930.xsd#fpay_LibertyLoanBrandMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="fpay_LibertyLoanBrandMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonCoreMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonCoreMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_NonCoreMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CustomerRelationshipsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerRelationshipsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_CustomerRelationshipsMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CustomerListsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerListsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_CustomerListsMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable">
    <loc xlink:type="locator" xlink:label="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:href="fpay-20230930.xsd#fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" xlink:href="fpay-20230930.xsd#fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" xlink:to="srt_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable">
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" xlink:to="srt_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoThousandTwentythreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoThousandTwentythreeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="fpay_TwoThousandTwentythreeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoThousandTwentyfourMember" xlink:href="fpay-20230930.xsd#fpay_TwoThousandTwentyfourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="fpay_TwoThousandTwentyfourMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoThousandTwentyfiveMember" xlink:href="fpay-20230930.xsd#fpay_TwoThousandTwentyfiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="fpay_TwoThousandTwentyfiveMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable">
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" xlink:to="us-gaap_LineOfCreditFacilityAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityLenderDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityLenderDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_LineOfCreditFacilityAxis" xlink:to="us-gaap_LineOfCreditFacilityLenderDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityLenderDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityLenderDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_LineOfCreditFacilityAxis" xlink:to="us-gaap_LineOfCreditFacilityLenderDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_RequiredCovenantMember" xlink:href="fpay-20230930.xsd#fpay_RequiredCovenantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LineOfCreditFacilityLenderDomain" xlink:to="fpay_RequiredCovenantMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ActualPositionMember" xlink:href="fpay-20230930.xsd#fpay_ActualPositionMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LineOfCreditFacilityLenderDomain" xlink:to="fpay_ActualPositionMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="us-gaap_StockholdersEquity" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LiquidityGreaterThanAmount" xlink:href="fpay-20230930.xsd#fpay_LiquidityGreaterThanAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="fpay_LiquidityGreaterThanAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Cash"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="us-gaap_Cash" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" xlink:href="fpay-20230930.xsd#fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable">
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointTwoFiveTwoMember" xlink:href="fpay-20230930.xsd#fpay_OnePointTwoFiveTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointTwoFiveTwoMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointsTwoFiveMember" xlink:href="fpay-20230930.xsd#fpay_OnePointsTwoFiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointsTwoFiveMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointThreeFourMember" xlink:href="fpay-20230930.xsd#fpay_OnePointThreeFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointThreeFourMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointFourZeroMember" xlink:href="fpay-20230930.xsd#fpay_OnePointFourZeroMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointFourZeroMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointFiveFourMember" xlink:href="fpay-20230930.xsd#fpay_OnePointFiveFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointFiveFourMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixTwoMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSixTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointSixTwoMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixEightMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSixEightMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointSixEightMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixNineMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSixNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointSixNineMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSevenFourMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSevenFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointSevenFourMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSevenSixMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSevenSixMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointSevenSixMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointNineOneMember" xlink:href="fpay-20230930.xsd#fpay_OnePointNineOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointNineOneMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointNineFiveMember" xlink:href="fpay-20230930.xsd#fpay_OnePointNineFiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_OnePointNineFiveMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroZeroMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointZeroZeroMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointZeroZeroMember" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroOneMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointZeroOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointZeroOneMember" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroEightMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointZeroEightMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointZeroEightMember" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFourFiveMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointFourFiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointFourFiveMember" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveThreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointFiveThreeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointFiveThreeMember" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointEightThreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointEightThreeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointEightThreeMember" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveZeroMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointFiveZeroMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointFiveZeroMember" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointSevenEightMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointSevenEightMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointSevenEightMember" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointSevenNineMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointSevenNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointSevenNineMember" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointEightNineMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointEightNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointEightNineMember" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointNineThreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointNineThreeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointNineThreeMember" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointNineSevenMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointNineSevenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_TwoPointNineSevenMember" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointZeroNineMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointZeroNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_ThreePointZeroNineMember" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointOneSevenMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointOneSevenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_ThreePointOneSevenMember" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointEightNineMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointEightNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_ThreePointEightNineMember" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointTwoSevenMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointTwoSevenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="fpay_ThreePointTwoSevenMember" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife" xlink:href="fpay-20230930.xsd#fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable">
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems" xlink:to="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" xlink:to="us-gaap_AwardTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeInstrumentRiskAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" xlink:to="us-gaap_DerivativeInstrumentRiskAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeContractTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_DerivativeContractTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeContractTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_DerivativeContractTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DerivativeContractTypeDomain" xlink:to="us-gaap_StockOptionMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PerformanceStockUnitsMember" xlink:href="fpay-20230930.xsd#fpay_PerformanceStockUnitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_PerformanceStockUnitsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofStockOptionTable">
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable" xlink:to="us-gaap_AwardTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_StockOptionMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:href="fpay-20230930.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ForfeitedAggregateIntrinsicValue" xlink:href="fpay-20230930.xsd#fpay_ForfeitedAggregateIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="fpay_ForfeitedAggregateIntrinsicValue" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" xlink:href="fpay-20230930.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" order="20" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable">
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BusinessDetails">
    <loc xlink:type="locator" xlink:label="fpay_BusinessDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_BusinessDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_BusinessDetailsTable" xlink:href="fpay-20230930.xsd#fpay_BusinessDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_BusinessDetailsLineItems" xlink:to="fpay_BusinessDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_BusinessDetailsTable" xlink:to="srt_OwnershipAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FlexShopperLLCMember" xlink:href="fpay-20230930.xsd#fpay_FlexShopperLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_OwnershipDomain" xlink:to="fpay_FlexShopperLLCMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FlexLendingLLCMember" xlink:href="fpay-20230930.xsd#fpay_FlexLendingLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_OwnershipDomain" xlink:to="fpay_FlexLendingLLCMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_FlexRevolutionLLCMember" xlink:href="fpay-20230930.xsd#fpay_FlexRevolutionLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_OwnershipDomain" xlink:to="fpay_FlexRevolutionLLCMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterestOwnershipPercentageByParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BusinessDetailsLineItems" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByParent" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_LongtermDebtTypeAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinancialInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_FinancialInstrumentAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesMember" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:to="fpay_PromissoryNotesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredDebtIssuanceCostsMember" xlink:href="fpay-20230930.xsd#fpay_DeferredDebtIssuanceCostsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="fpay_DeferredDebtIssuanceCostsMember" order="0" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="fpay_PromissoryNotesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_PropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance" xlink:href="fpay-20230930.xsd#fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestExpenseDebtIncludingAmortization" xlink:href="fpay-20230930.xsd#fpay_InterestExpenseDebtIncludingAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_InterestExpenseDebtIncludingAmortization" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAdditions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalizedComputerSoftwareAdditions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CapitalizedComputerSoftwareAdditions" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalizedComputerSoftwareAmortization1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CapitalizedComputerSoftwareAmortization1" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestCostsCapitalizedAdjustment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_InterestCostsCapitalizedAdjustment" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense" xlink:href="fpay-20230930.xsd#fpay_CapitalizedDataCostsAmortizationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_CapitalizedDataCostsAmortizationExpense" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LargestBenefitPercentage" xlink:href="fpay-20230930.xsd#fpay_LargestBenefitPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_LargestBenefitPercentage" order="11" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AreaOfLand" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AreaOfLand"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_AreaOfLand" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_PaymentsForRent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:href="fpay-20230930.xsd#fpay_OperatingLeasesRentExpenseMonthlyRent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="fpay_OperatingLeasesRentExpenseMonthlyRent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LeaseCost" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IntangibleAssetsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails">
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:to="srt_TitleOfIndividualAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:to="srt_RangeAxis" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_HRussellHeiserMember" xlink:href="fpay-20230930.xsd#fpay_HRussellHeiserMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="fpay_HRussellHeiserMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ChiefFinancialOfficerMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ChiefFinancialOfficerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="srt_ChiefFinancialOfficerMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NRNSNoteMember" xlink:href="fpay-20230930.xsd#fpay_NRNSNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="fpay_NRNSNoteMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_NrnsMember" xlink:href="fpay-20230930.xsd#fpay_NrnsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="fpay_NrnsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_InterestExpenseOther" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_InterestExpenseDebt" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtPercentageBearingFixedInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityCommitmentFeeAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeeAmount" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WriteOffOfDeferredDebtIssuanceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WriteOffOfDeferredDebtIssuanceCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_WriteOffOfDeferredDebtIssuanceCost" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails">
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsTable" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementAxis" xlink:href="fpay-20230930.xsd#fpay_AgreementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsTable" xlink:to="fpay_AgreementAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementDomainDomain" xlink:href="fpay-20230930.xsd#fpay_AgreementDomainDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementDomainDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementDomainDomain_0" xlink:href="fpay-20230930.xsd#fpay_AgreementDomainDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementDomainDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CreditAgreementMember" xlink:href="fpay-20230930.xsd#fpay_CreditAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_AgreementDomainDomain" xlink:to="fpay_CreditAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_OtherBorrowings" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateDuringPeriod" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LenderFee" xlink:href="fpay-20230930.xsd#fpay_LenderFee"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_LenderFee" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BearInterestRate." xlink:href="fpay-20230930.xsd#fpay_BearInterestRate."/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_BearInterestRate." order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreasedCommitmentAmount" xlink:href="fpay-20230930.xsd#fpay_IncreasedCommitmentAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_IncreasedCommitmentAmount" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_LoansPercentage" xlink:href="fpay-20230930.xsd#fpay_LoansPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_LoansPercentage" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPeriodicPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPayment" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_ProceedsFromLinesOfCredit" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_RepaymentsOfDebt" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_InterestExpense" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LettersOfCreditOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LettersOfCreditOutstandingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_LettersOfCreditOutstandingAmount" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnamortizedDebtIssuanceExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_CreditAgreementInterestRate" xlink:href="fpay-20230930.xsd#fpay_CreditAgreementInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_CreditAgreementInterestRate" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails">
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_CapitalStructureDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsTable" xlink:href="fpay-20230930.xsd#fpay_CapitalStructureDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_CapitalStructureDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain" xlink:to="us-gaap_WarrantMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_PreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestorMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestorMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_InvestorMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesTwoConvertiblePreferredStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="fpay_SeriesTwoConvertiblePreferredStockMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_CommonStockMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_GrossProceeds" xlink:href="fpay-20230930.xsd#fpay_GrossProceeds"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_GrossProceeds" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="fpay-20230930.xsd#fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsPerShareCashPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendsPerShareCashPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockDividendsPerShareCashPaid" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendRatePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendRatePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockDividendRatePercentage" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CumulativeDividends" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CumulativeDividends"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_CumulativeDividends" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesConverted1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConversionOfStockSharesConverted1" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceIncrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceIncrease" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantsExpirationPeriod" xlink:href="fpay-20230930.xsd#fpay_WarrantsExpirationPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_WarrantsExpirationPeriod" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ClassOfWarrantOrRightIssued" xlink:href="fpay-20230930.xsd#fpay_ClassOfWarrantOrRightIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_ClassOfWarrantOrRightIssued" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantExercisePrice" xlink:href="fpay-20230930.xsd#fpay_WarrantExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_WarrantExercisePrice" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ProceedsFromIssuancesOfWarrants" xlink:href="fpay-20230930.xsd#fpay_ProceedsFromIssuancesOfWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_ProceedsFromIssuancesOfWarrants" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantsExpirationPeriods" xlink:href="fpay-20230930.xsd#fpay_WarrantsExpirationPeriods"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_WarrantsExpirationPeriods" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_DueDateExtensionOfWarrants" xlink:href="fpay-20230930.xsd#fpay_DueDateExtensionOfWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_DueDateExtensionOfWarrants" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_ExpenseRelatedToWarrants" xlink:href="fpay-20230930.xsd#fpay_ExpenseRelatedToWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_ExpenseRelatedToWarrants" order="22" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EquityCompensationPlansDetails">
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsTable" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_EquityCompensationPlansDetailsLineItems" xlink:to="fpay_EquityCompensationPlansDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_EquityCompensationPlansDetailsTable" xlink:to="us-gaap_AwardTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_EquityCompensationPlansDetailsTable" xlink:to="srt_RangeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_PerformanceStockUnitsMember" xlink:href="fpay-20230930.xsd#fpay_PerformanceStockUnitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="fpay_PerformanceStockUnitsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails">
    <loc xlink:type="locator" xlink:label="fpay_ContingenciesandOtherUncertaintiesDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_ContingenciesandOtherUncertaintiesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_ContingenciesandOtherUncertaintiesDetailsTable" xlink:href="fpay-20230930.xsd#fpay_ContingenciesandOtherUncertaintiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_ContingenciesandOtherUncertaintiesDetailsLineItems" xlink:to="fpay_ContingenciesandOtherUncertaintiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_ContingenciesandOtherUncertaintiesDetailsTable" xlink:to="srt_RangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeTermOfContract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeTermOfContract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ContingenciesandOtherUncertaintiesDetailsLineItems" xlink:to="us-gaap_DerivativeTermOfContract" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/RevolutionTransactionDetails">
    <loc xlink:type="locator" xlink:label="fpay_RevolutionTransactionDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_RevolutionTransactionDetailsTable" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_RevolutionTransactionDetailsLineItems" xlink:to="fpay_RevolutionTransactionDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinancialInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_RevolutionTransactionDetailsTable" xlink:to="us-gaap_FinancialInstrumentAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_SellerNoteMember" xlink:href="fpay-20230930.xsd#fpay_SellerNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:to="fpay_SellerNoteMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentMaturityDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_InvestmentMaturityDate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_InvestmentInterestRate" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferred" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionConsiderationTransferred"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_AssetAcquisitionConsiderationTransferred" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_NotesPayable" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BusinessCombinationBargainPrice" xlink:href="fpay-20230930.xsd#fpay_BusinessCombinationBargainPrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_RevolutionTransactionDetailsLineItems" xlink:to="fpay_BusinessCombinationBargainPrice" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BasepointCreditAgreementDetails">
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementDetailsTable" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="fpay_BasepointCreditAgreementDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditFacilityAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_BasepointCreditAgreementDetailsTable" xlink:to="us-gaap_CreditFacilityAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditFacilityDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="us-gaap_CreditFacilityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditFacilityDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="us-gaap_CreditFacilityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementMember" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="fpay_BasepointCreditAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfConsumerLoans" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSalesOfConsumerLoans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_GainLossOnSalesOfConsumerLoans" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_InvestmentInterestRate" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityCommitmentFeePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeePercentage" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityIncreaseAccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LettersOfCreditOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LettersOfCreditOutstandingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LettersOfCreditOutstandingAmount" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermDebtNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_OtherLongTermDebtNoncurrent" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EmployeeBenefitPlanDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureTextBlockSupplementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails">
    <loc xlink:type="locator" xlink:label="fpay_ShareRepurchaseProgramDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareRepurchaseProgramDetailsTable" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="fpay_ShareRepurchaseProgramDetailsLineItems" xlink:to="fpay_ShareRepurchaseProgramDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="fpay_ShareRepurchaseProgramDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_BoardOfDirectorsChairmanMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_BoardOfDirectorsChairmanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="srt_BoardOfDirectorsChairmanMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValueAcquiredCostMethod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ShareRepurchaseProgramDetailsLineItems" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramPeriodInForce1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramPeriodInForce1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ShareRepurchaseProgramDetailsLineItems" xlink:to="us-gaap_StockRepurchaseProgramPeriodInForce1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ShareRepurchaseProgramDetailsLineItems" xlink:to="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fpay_ShareRepurchaseProgramDetailsLineItems" xlink:to="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentInformationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentInformationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentQuarterlyReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentQuarterlyReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentQuarterlyReport" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine2" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressStateOrProvince" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="30" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>7
<FILENAME>fpay-20230930_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Tue Nov 14 17:13:25 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total stockholders&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_lbl1" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquity_lbl2" xml:lang="en-US">Equity Book Value not less than</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl2"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and stockholders&apos; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CostsAndExpenses_lbl" xml:lang="en-US">Total costs and expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_CostsAndExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating income/ (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Income/ (loss) before income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net income/ (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl1" xml:lang="en-US">Net (loss)/ income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net (loss)/ income attributable to common and Series 1 Convertible Preferred shareholders</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0" xml:lang="en-US">Net (loss)/ income attributable to common and Series 1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_lbl0" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash provided by/ (used in) operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl" xml:lang="en-US">(DECREASED)/ INCREASE IN CASH and RESTRICTED CASH</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">CASH and RESTRICTED CASH, beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0" xml:lang="en-US">CASH and RESTRICTED CASH, end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1" xml:lang="en-US">Total cash and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Basis of Presentation [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationsAbstract_lbl" xml:lang="en-US">Business [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_BusinessCombinationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract_lbl" xml:lang="en-US">Schedule of Reconciliation of Cash and Restricted Cash [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:to="fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLeaseReceivablesBalancesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLeaseReceivablesBalancesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfLeaseReceivablesBalancesAbstract_lbl" xml:lang="en-US">Schedule of Accounts Receivable [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfLeaseReceivablesBalancesAbstract" xlink:to="fpay_ScheduleOfLeaseReceivablesBalancesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Lease receivables, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl0" xml:lang="en-US">Lease receivables, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract_lbl" xml:lang="en-US">Schedule of Allowance for Doubtful Accounts [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:to="fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl" xml:lang="en-US">Beginning balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl0" xml:lang="en-US">Ending balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract_lbl" xml:lang="en-US">Schedule of Net Leased Merchandise [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:to="fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseNetCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="fpay_LeaseMerchandiseNetCurrent_lbl" xml:lang="en-US">Lease merchandise, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNetCurrent" xlink:to="fpay_LeaseMerchandiseNetCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseMerchandiseNetCurrent_lbl0" xml:lang="en-US">Lease merchandise, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNetCurrent" xlink:to="fpay_LeaseMerchandiseNetCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLessorRevenuesAndFeesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLessorRevenuesAndFeesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfLessorRevenuesAndFeesAbstract_lbl" xml:lang="en-US">Schedule of Lessor Revenues and Fees [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfLessorRevenuesAndFeesAbstract" xlink:to="fpay_ScheduleOfLessorRevenuesAndFeesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xml:lang="en-US">Antidilutive Securities [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract_lbl" xml:lang="en-US">Schedule of Basic and Diluted Earnings Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract_lbl" xml:lang="en-US">Schedule of Fair Value Assets measured on Recurring Basis [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract" xlink:to="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xml:lang="en-US">Fair Value Hierarchy and NAV [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByMeasurementFrequencyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByMeasurementFrequencyAxis_lbl" xml:lang="en-US">Measurement Frequency [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByMeasurementFrequencyAxis" xlink:to="us-gaap_FairValueByMeasurementFrequencyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract_lbl" xml:lang="en-US">Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract" xlink:to="fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent_lbl" xml:lang="en-US">Beginning balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent_lbl0" xml:lang="en-US">Ending balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent_lbl1" xml:lang="en-US">Loan receivables at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent_lbl1"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract_lbl" xml:lang="en-US">Schedule of Concerning Loan Receivables at Fair Value [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:to="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeasesAbstract_lbl" xml:lang="en-US">Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems_lbl" xml:lang="en-US">Schedule of Balance Sheet Information Related to Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems" xlink:to="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseAssets" xlink:href="fpay-20230930.xsd#fpay_LeaseAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="fpay_LeaseAssets_lbl" xml:lang="en-US">Total Lease Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseAssets" xlink:to="fpay_LeaseAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseLiabilities" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="fpay_LeaseLiabilities_lbl" xml:lang="en-US">Total Lease Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseLiabilities" xlink:to="fpay_LeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract_lbl" xml:lang="en-US">Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract_lbl" xml:lang="en-US">Schedule of Supplemental Cash Flow Information Related to Operating Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule of Undiscounted Operating Lease Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl" xml:lang="en-US">Total undiscounted cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Present value of lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule of Undiscounted Finance Lease Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDue_lbl" xml:lang="en-US">Total undiscounted cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property and Equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfPropertyAndEquipmentAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfPropertyAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfPropertyAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule of Property and Equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfPropertyAndEquipmentAbstract" xlink:to="fpay_ScheduleOfPropertyAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_lbl" xml:lang="en-US">Intangible Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfIntangibleAssetsAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfIntangibleAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfIntangibleAssetsAbstract_lbl" xml:lang="en-US">Schedule of Intangible Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfIntangibleAssetsAbstract" xlink:to="fpay_ScheduleOfIntangibleAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Promissory Notes-Related Parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract_lbl" xml:lang="en-US">Schedule of Amounts Payable Under the Promissory Notes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" xlink:to="fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementScenarioAxis_lbl" xml:lang="en-US">Scenario [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_StatementScenarioAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureAbstract" xlink:href="fpay-20230930.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableDisclosureAbstract_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureAbstract" xlink:to="fpay_LoanPayableDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract_lbl" xml:lang="en-US">Schedule of Covenant Requirements, and FlexShopper [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityAxis_lbl" xml:lang="en-US">Lender Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityAxis" xlink:to="us-gaap_LineOfCreditFacilityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteAbstract_lbl" xml:lang="en-US">Capital Structure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis_lbl" xml:lang="en-US">Exercise Price Range [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract_lbl" xml:lang="en-US">Equity Compensation Plans [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfStockBasedCompensationExpenseAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfStockBasedCompensationExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfStockBasedCompensationExpenseAbstract_lbl" xml:lang="en-US">Schedule of stock-based compensation expense [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockBasedCompensationExpenseAbstract" xlink:to="fpay_ScheduleOfStockBasedCompensationExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeInstrumentRiskAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeInstrumentRiskAxis_lbl" xml:lang="en-US">Derivative Instrument [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_DerivativeInstrumentRiskAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract_lbl" xml:lang="en-US">Schedule of measured the fair value of each stock option award [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Outstanding , Number of options, beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0" xml:lang="en-US">Outstanding, Number of options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Outstanding , Weighted average exercise price, beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Outstanding, Weighted average exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US">Outstanding , Aggregate intrinsic valu, beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0" xml:lang="en-US">Outstanding, Aggregate intrinsic value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract_lbl" xml:lang="en-US">Schedule of Activity in Performance Share Units [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl" xml:lang="en-US">Number of performance share units, Non- vested, Beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl0" xml:lang="en-US">Number of performance share units, Non- vested, Ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value, Non- vested, Beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl0" xml:lang="en-US">Weighted average grant date fair value, Non- vested, Ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyAbstract_lbl" xml:lang="en-US">Contingencies and Other Uncertainties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAbstract" xlink:to="us-gaap_LossContingencyAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_RevolutionTransactionAbstract" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RevolutionTransactionAbstract_lbl" xml:lang="en-US">Revolution Transaction [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RevolutionTransactionAbstract" xlink:to="fpay_RevolutionTransactionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementAbstract" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BasepointCreditAgreementAbstract_lbl" xml:lang="en-US">Basepoint Credit Agreement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasepointCreditAgreementAbstract" xlink:to="fpay_BasepointCreditAgreementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureTextBlockSupplementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract_lbl" xml:lang="en-US">Employee Benefit Plan [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_DisclosureTextBlockSupplementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareRepurchaseProgramAbstract" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareRepurchaseProgramAbstract_lbl" xml:lang="en-US">Share Repurchase Program [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareRepurchaseProgramAbstract" xlink:to="fpay_ShareRepurchaseProgramAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentQuarterlyReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentQuarterlyReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsAbstract_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">CURRENT ASSETS:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedCashCurrent_lbl" xml:lang="en-US">Restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashCurrent" xlink:to="us-gaap_RestrictedCashCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expenses and other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract" xlink:to="fpay_UnlabeledAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_RightOfUseAssetNet" xlink:href="fpay-20230930.xsd#fpay_RightOfUseAssetNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_RightOfUseAssetNet_lbl" xml:lang="en-US">Right of use asset, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RightOfUseAssetNet" xlink:to="fpay_RightOfUseAssetNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl" xml:lang="en-US">Intangible assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl0" xml:lang="en-US">Net Carrying Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherAssets_lbl" xml:lang="en-US">Other assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl" xml:lang="en-US">Deferred tax asset, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract0" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract0_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract0" xlink:to="fpay_UnlabeledAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">CURRENT LIABILITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedPayrollTaxesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedPayrollTaxesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedPayrollTaxesCurrent_lbl" xml:lang="en-US">Accrued payroll and related taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedPayrollTaxesCurrent" xlink:to="us-gaap_AccruedPayrollTaxesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl" xml:lang="en-US">Promissory notes to related parties, including accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseLiabilityCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseLiabilityCurrent_lbl" xml:lang="en-US">Lease liability - current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseLiabilityCurrent" xlink:to="fpay_LeaseLiabilityCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermLoansPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US">Loan payable under credit agreement to beneficial shareholder, net of unamortized issuance costs of $141,148 at September 30, 2023 and $352,252 at December 31, 2022</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl" xml:lang="en-US">Loan payable under credit agreement to beneficial shareholder, net (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl" xml:lang="en-US">Promissory notes to related parties, net of unamortized issuance costs of $764,651 at September 30, 2023 and $0 at December 31, 2022 and net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl" xml:lang="en-US">Promissory notes to related parties, net of unamortized costs (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNoteRelatedToAcquisition1" xlink:href="fpay-20230930.xsd#fpay_PromissoryNoteRelatedToAcquisition1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PromissoryNoteRelatedToAcquisition1_lbl" xml:lang="en-US">Promissory note related to acquisition, net of discount of $987,313 at September 30, 2023 and $1,165,027 at December 31, 2022</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteRelatedToAcquisition1" xlink:to="fpay_PromissoryNoteRelatedToAcquisition1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_PromissoryNoteRelatedToAcquisition1_lbl0" xml:lang="en-US">Promissory note related to acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteRelatedToAcquisition1" xlink:to="fpay_PromissoryNoteRelatedToAcquisition1_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_NetOfDiscountAcquisition" xlink:href="fpay-20230930.xsd#fpay_NetOfDiscountAcquisition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NetOfDiscountAcquisition_lbl" xml:lang="en-US">Net of discount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetOfDiscountAcquisition" xlink:to="fpay_NetOfDiscountAcquisition_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesAndLoansPayable_lbl" xml:lang="en-US">Loan payable under Basepoint credit agreement, net of unamortized issuance costs of $102,580 at September 30, 2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansPayable" xlink:to="us-gaap_NotesAndLoansPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermDebtNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLongTermDebtNoncurrent_lbl" xml:lang="en-US">Loan payable under Basepoint credit agreement to beneficial shareholder, net (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermDebtNoncurrent" xlink:to="us-gaap_OtherLongTermDebtNoncurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherLongTermDebtNoncurrent_lbl0" xml:lang="en-US">Unamortized issuance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermDebtNoncurrent" xlink:to="us-gaap_OtherLongTermDebtNoncurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherNotesPayable_lbl" xml:lang="en-US">Purchase consideration payable related to acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseLiabilityNonCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilityNonCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseLiabilityNonCurrent_lbl" xml:lang="en-US">Lease liabilities, net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseLiabilityNonCurrent" xlink:to="fpay_LeaseLiabilityNonCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract1" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract1_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract1" xlink:to="fpay_UnlabeledAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">STOCKHOLDERS&#8217; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Convertible preferred stock value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Convertible preferred stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Preferred stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Convertible preferred stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl0" xml:lang="en-US">Preferred stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Convertible preferred stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Convertible preferred stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PreferredStockStatedValue" xlink:href="fpay-20230930.xsd#fpay_PreferredStockStatedValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PreferredStockStatedValue_lbl" xml:lang="en-US">Convertible Preferred Stock, stated value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValue" xlink:to="fpay_PreferredStockStatedValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock, $0.0001 par value - authorized 40,000,000 shares, issued and outstanding 21,752,304 shares at September 30, 2023 and 21,750,804 shares at December 31, 2022</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl0" xml:lang="en-US">Common stock, share authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockCommonShares_lbl" xml:lang="en-US">Treasury shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockCommonShares" xlink:to="us-gaap_TreasuryStockCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenuesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">Revenues:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFeesNet" xlink:href="fpay-20230930.xsd#fpay_LeaseRevenuesAndFeesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseRevenuesAndFeesNet_lbl" xml:lang="en-US">Lease revenues and fees, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFeesNet" xlink:to="fpay_LeaseRevenuesAndFeesNet_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount_lbl" xml:lang="en-US">Loan revenues and fees, net of changes in fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract2" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract2_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract2" xlink:to="fpay_UnlabeledAbstract2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostsAndExpensesAbstract_lbl" xml:lang="en-US">Costs and expenses:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and impairment of lease merchandise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanOriginationCostsAndFees" xlink:href="fpay-20230930.xsd#fpay_LoanOriginationCostsAndFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LoanOriginationCostsAndFees_lbl" xml:lang="en-US">Loan origination costs and fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanOriginationCostsAndFees" xlink:to="fpay_LoanOriginationCostsAndFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MarketingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MarketingExpense_lbl" xml:lang="en-US">Marketing</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketingExpense" xlink:to="us-gaap_MarketingExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LaborAndRelatedExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LaborAndRelatedExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LaborAndRelatedExpense_lbl" xml:lang="en-US">Salaries and benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LaborAndRelatedExpense" xlink:to="us-gaap_LaborAndRelatedExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherGeneralExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherGeneralExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherGeneralExpense_lbl" xml:lang="en-US">Operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherGeneralExpense" xlink:to="us-gaap_OtherGeneralExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract3" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract3_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract3" xlink:to="fpay_UnlabeledAbstract3_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract4" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract4"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract4_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract4" xlink:to="fpay_UnlabeledAbstract4_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract5" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract5"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract5_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract5" xlink:to="fpay_UnlabeledAbstract5_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract6" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract6"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract6_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract6" xlink:to="fpay_UnlabeledAbstract6_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract" xlink:href="fpay-20230930.xsd#fpay_BasicAndDilutedLossIncomePerCommonShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract_lbl" xml:lang="en-US">Basic and diluted (loss)/ income per common share:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract" xlink:to="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" xml:lang="en-US">Basic EPS (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl0" xml:lang="en-US">Diluted EPS (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract7" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract7"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract7_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract7" xlink:to="fpay_UnlabeledAbstract7_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageRateOfTimeDepositsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageRateOfTimeDepositsAbstract_lbl" xml:lang="en-US">WEIGHTED AVERAGE COMMON SHARES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" xlink:to="us-gaap_WeightedAverageRateOfTimeDepositsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0" xml:lang="en-US">Weighted average of common shares outstanding- Denominator for basic EPS (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0" xml:lang="en-US">Adjusted weighted average of common shares outstanding and assumed conversions- Denominator diluted EPS (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl" xml:lang="en-US">Provision for compensation expense related to stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Exercise of stock options into common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Exercise of stock options into common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl" xml:lang="en-US">Extension of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockSharesAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockSharesAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockSharesAcquired_lbl" xml:lang="en-US">Purchases of treasury stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockSharesAcquired" xlink:to="us-gaap_TreasuryStockSharesAcquired_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM OPERATING ACTIVITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net (loss)/ income to net cash provided by/ (used in) operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation and impairment of lease merchandise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDepreciationAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherDepreciationAndAmortization_lbl" xml:lang="en-US">Other depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDepreciationAndAmortization" xlink:to="us-gaap_OtherDepreciationAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfFinancingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AmortizationOfFinancingCosts_lbl" xml:lang="en-US">Amortization of debt issuance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCosts" xlink:to="us-gaap_AmortizationOfFinancingCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfDebtDiscountPremium"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium_lbl" xml:lang="en-US">Amortization of discount on the promissory note related to acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfDebtDiscountPremium" xlink:to="us-gaap_AmortizationOfDebtDiscountPremium_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Compensation expense related to stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Provision for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl0" xml:lang="en-US">Provision</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl1" xml:lang="en-US">Provision for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaidInKindInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaidInKindInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaidInKindInterest_lbl" xml:lang="en-US">Interest in kind added to promissory notes balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaidInKindInterest" xlink:to="us-gaap_PaidInKindInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue_lbl" xml:lang="en-US">Net changes in the fair value of loans receivables at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue_lbl0" xml:lang="en-US">Net of changes in fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl" xml:lang="en-US">Security deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueToOtherRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties_lbl" xml:lang="en-US">Purchase consideration payable related to acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability_lbl" xml:lang="en-US">Lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:to="us-gaap_IncreaseDecreaseInOperatingLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl" xml:lang="en-US">Accrued payroll and related taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl" xml:lang="en-US">Accrued expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract8" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract8"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract8_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract8" xlink:to="fpay_UnlabeledAbstract8_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM INVESTING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract9" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract9"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract9_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract9" xlink:to="fpay_UnlabeledAbstract9_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM FINANCING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromLinesOfCredit_lbl" xml:lang="en-US">Proceeds from loan payable under credit agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLinesOfCredit" xlink:to="us-gaap_ProceedsFromLinesOfCredit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromLinesOfCredit_lbl0" xml:lang="en-US">Borrowed credit agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLinesOfCredit" xlink:to="us-gaap_ProceedsFromLinesOfCredit_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from exercise of stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRelatedPartyDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt_lbl" xml:lang="en-US">Proceeds from promissory notes to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract10" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract10"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract10_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract10" xlink:to="fpay_UnlabeledAbstract10_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract11" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract11"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract11_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract11" xlink:to="fpay_UnlabeledAbstract11_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract12" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract12"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract12_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract12" xlink:to="fpay_UnlabeledAbstract12_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract13" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract13"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract13_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract13" xlink:to="fpay_UnlabeledAbstract13_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental cash flow information:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaidNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Interest paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DueDateExtensionOfWarrants" xlink:href="fpay-20230930.xsd#fpay_DueDateExtensionOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DueDateExtensionOfWarrants_lbl" xml:lang="en-US">Due date extension of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DueDateExtensionOfWarrants" xlink:to="fpay_DueDateExtensionOfWarrants_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_DueDateExtensionOfWarrants_lbl0" xml:lang="en-US">Cost of warrant (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DueDateExtensionOfWarrants" xlink:to="fpay_DueDateExtensionOfWarrants_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury shares, at cost &#8211; 100,775 shares at September 30, 2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense including amortization of debt issuance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpense_lbl0" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">(Loss)/ benefit from income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl" xml:lang="en-US">Dividends on Series 2 Convertible Preferred Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl0" xml:lang="en-US">Series 2 Convertible Preferred Stock dividends</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValueAcquiredCostMethod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl" xml:lang="en-US">Purchases of treasury stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl0" xml:lang="en-US">Share repurchase program to acquire</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInLeasingReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInLeasingReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInLeasingReceivables_lbl" xml:lang="en-US">Lease receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInLeasingReceivables" xlink:to="us-gaap_IncreaseDecreaseInLeasingReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_IncreaseDecreaseInLoansReceivableAtFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_IncreaseDecreaseInLoansReceivableAtFairValue_lbl" xml:lang="en-US">Loans receivables at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLoansReceivableAtFairValue" xlink:to="fpay_IncreaseDecreaseInLoansReceivableAtFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid expenses and other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreaseDecreaseInLeaseLiability" xlink:href="fpay-20230930.xsd#fpay_IncreaseDecreaseInLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_IncreaseDecreaseInLeaseLiability_lbl" xml:lang="en-US">Lease merchandise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseLiability" xlink:to="fpay_IncreaseDecreaseInLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchases of property and equipment, including capitalized software costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PurchasesOfDataCosts" xlink:href="fpay-20230930.xsd#fpay_PurchasesOfDataCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_PurchasesOfDataCosts_lbl" xml:lang="en-US">Purchases of data costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PurchasesOfDataCosts" xlink:to="fpay_PurchasesOfDataCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfLinesOfCredit_lbl" xml:lang="en-US">Repayment of loan payable under credit agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLinesOfCredit" xlink:to="us-gaap_RepaymentsOfLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfRelatedPartyDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt_lbl" xml:lang="en-US">Repayment of promissory notes to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement" xlink:href="fpay-20230930.xsd#fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement_lbl" xml:lang="en-US">Repayment of loan payable under Basepoint credit agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement" xlink:to="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts_lbl" xml:lang="en-US">Debt issuance related costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_FinanceLeasePrincipalPayments_lbl" xml:lang="en-US">Principal payment under finance lease obligation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeasePrincipalPayments" xlink:to="us-gaap_FinanceLeasePrincipalPayments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeasePrincipalPayments_lbl0" xml:lang="en-US">Cash payments for finance leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeasePrincipalPayments" xlink:to="us-gaap_FinanceLeasePrincipalPayments_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfNotesPayable_lbl" xml:lang="en-US">Repayment of purchase consideration payable related to acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfNotesPayable" xlink:to="us-gaap_RepaymentsOfNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock_lbl" xml:lang="en-US">Purchases of treasury stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:to="us-gaap_PaymentsForRepurchaseOfCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfBankDebt_lbl" xml:lang="en-US">Repayment of installment loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfBankDebt" xlink:to="us-gaap_RepaymentsOfBankDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyMember_lbl" xml:lang="en-US">Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_lbl0" xml:lang="en-US">Series 1 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_lbl1" xml:lang="en-US">Series One Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesTwoConvertiblePreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoConvertiblePreferredStockMember" xlink:to="fpay_SeriesTwoConvertiblePreferredStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember_lbl0" xml:lang="en-US">Series 2 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoConvertiblePreferredStockMember" xlink:to="fpay_SeriesTwoConvertiblePreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember_lbl1" xml:lang="en-US">Series 2Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoConvertiblePreferredStockMember" xlink:to="fpay_SeriesTwoConvertiblePreferredStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember_lbl2" xml:lang="en-US">Series Two Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoConvertiblePreferredStockMember" xlink:to="fpay_SeriesTwoConvertiblePreferredStockMember_lbl2"/>
    <loc xlink:type="locator" xlink:label="fpay_Series1ConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_Series1ConvertiblePreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_Series1ConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Series1ConvertiblePreferredStockMember" xlink:to="fpay_Series1ConvertiblePreferredStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_Series1ConvertiblePreferredStockMember_lbl0" xml:lang="en-US">Series 1 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Series1ConvertiblePreferredStockMember" xlink:to="fpay_Series1ConvertiblePreferredStockMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_Series2ConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_Series2ConvertiblePreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_Series2ConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Series2ConvertiblePreferredStockMember" xlink:to="fpay_Series2ConvertiblePreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockMember_lbl0" xml:lang="en-US">Series 1 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockCommonMember_lbl" xml:lang="en-US">Treasury Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockCommonMember" xlink:to="us-gaap_TreasuryStockCommonMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid in Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Accumulated Deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl" xml:lang="en-US">BASIS OF PRESENTATION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xml:lang="en-US">BUSINESS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock_lbl" xml:lang="en-US">Schedule of Reconciliation of Cash and Restricted Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock" xlink:to="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl" xml:lang="en-US">Schedule of Lease Receivables Balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableGrossCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableGrossCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableGrossCurrent_lbl" xml:lang="en-US">Lease receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableGrossCurrent" xlink:to="us-gaap_AccountsReceivableGrossCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule of Lease Receivables Balances Charged Off Against the Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseMerchandiseTableTextBlock_lbl" xml:lang="en-US">Schedule of Net Lease Merchandise Balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseTableTextBlock" xlink:to="fpay_LeaseMerchandiseTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseAtGross" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseAtGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseMerchandiseAtGross_lbl" xml:lang="en-US">Lease merchandise at cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseAtGross" xlink:to="fpay_LeaseMerchandiseAtGross_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock_lbl" xml:lang="en-US">Schedule of Lessor Revenues and Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock" xlink:to="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseBillingsAndAccruals" xlink:href="fpay-20230930.xsd#fpay_LeaseBillingsAndAccruals"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseBillingsAndAccruals_lbl" xml:lang="en-US">Lease billings and accruals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseBillingsAndAccruals" xlink:to="fpay_LeaseBillingsAndAccruals_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfProperties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfProperties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainLossOnSaleOfProperties_lbl" xml:lang="en-US">Gain/ (loss) on sale of lease receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfProperties" xlink:to="us-gaap_GainLossOnSaleOfProperties_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseRevenuesAndFees" xlink:href="fpay-20230930.xsd#fpay_LeaseRevenuesAndFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseRevenuesAndFees_lbl" xml:lang="en-US">Lease revenues and fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFees" xlink:to="fpay_LeaseRevenuesAndFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl" xml:lang="en-US">Schedule of Number of Common Shares Issuable Upon Conversion or Exercise</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Antidilutive securities excluded from computation of earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">Schedule of Basic and Diluted Earnings Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAbstract_lbl" xml:lang="en-US">Numerator</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAbstract" xlink:to="us-gaap_NetIncomeLossAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock" xlink:href="fpay-20230930.xsd#fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock_lbl" xml:lang="en-US">Net loss attributable to Series 1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock" xlink:to="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherPreferredStockDividendsAndAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:to="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract14" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract14"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract14_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract14" xlink:to="fpay_UnlabeledAbstract14_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" xlink:href="fpay-20230930.xsd#fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS_lbl" xml:lang="en-US">Net (loss)/ income attributable to common shares- Numerator for basic EPS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" xlink:to="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_lbl" xml:lang="en-US">Net (loss)/ income attributable to common shares- Numerator for diluted EPS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DenominatorAbstract" xlink:href="fpay-20230930.xsd#fpay_DenominatorAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DenominatorAbstract_lbl" xml:lang="en-US">Denominator</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DenominatorAbstract" xlink:to="fpay_DenominatorAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DilutiveSecuritiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DilutiveSecuritiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DilutiveSecuritiesAbstract_lbl" xml:lang="en-US">Effect of dilutive securities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DilutiveSecuritiesAbstract" xlink:to="us-gaap_DilutiveSecuritiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_EffectOfDilutiveSecuritieSinShares" xlink:href="fpay-20230930.xsd#fpay_EffectOfDilutiveSecuritieSinShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_EffectOfDilutiveSecuritieSinShares_lbl" xml:lang="en-US">Effect of dilutive securities (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EffectOfDilutiveSecuritieSinShares" xlink:to="fpay_EffectOfDilutiveSecuritieSinShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl" xml:lang="en-US">Denominator</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xml:lang="en-US">Weighted average of common shares outstanding- Denominator for diluted EPS (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock_lbl" xml:lang="en-US">Schedule of Fair Value Assets Measured on Recurring Basis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_lbl" xml:lang="en-US">Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PurchasesOfLoanParticipation" xlink:href="fpay-20230930.xsd#fpay_PurchasesOfLoanParticipation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PurchasesOfLoanParticipation_lbl" xml:lang="en-US">Purchases of loan participation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PurchasesOfLoanParticipation" xlink:to="fpay_PurchasesOfLoanParticipation_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ObligationOfLoanParticipation" xlink:href="fpay-20230930.xsd#fpay_ObligationOfLoanParticipation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ObligationOfLoanParticipation_lbl" xml:lang="en-US">Obligation of loan participation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ObligationOfLoanParticipation" xlink:to="fpay_ObligationOfLoanParticipation_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction" xlink:href="fpay-20230930.xsd#fpay_PurchaseOfLoanPortfolioInRevolutionTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction_lbl" xml:lang="en-US">Purchase of loan portfolio in Revolution Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction" xlink:to="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanOriginations" xlink:href="fpay-20230930.xsd#fpay_LoanOriginations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LoanOriginations_lbl" xml:lang="en-US">Loan originations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanOriginations" xlink:to="fpay_LoanOriginations_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestAndFees" xlink:href="fpay-20230930.xsd#fpay_InterestAndFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_InterestAndFees_lbl" xml:lang="en-US">Interest and fees(</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestAndFees" xlink:to="fpay_InterestAndFees_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NetChargeOff" xlink:href="fpay-20230930.xsd#fpay_NetChargeOff"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NetChargeOff_lbl" xml:lang="en-US">Net charge off</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChargeOff" xlink:to="fpay_NetChargeOff_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions_lbl" xml:lang="en-US">Net change in fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions" xlink:to="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock_lbl" xml:lang="en-US">Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock" xlink:to="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PercentageOfEstimatedLosses" xlink:href="fpay-20230930.xsd#fpay_PercentageOfEstimatedLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PercentageOfEstimatedLosses_lbl" xml:lang="en-US">Estimated losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PercentageOfEstimatedLosses" xlink:to="fpay_PercentageOfEstimatedLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PercentageOfWeightedAverageCostInventory" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PercentageOfWeightedAverageCostInventory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PercentageOfWeightedAverageCostInventory_lbl" xml:lang="en-US">Servicing costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PercentageOfWeightedAverageCostInventory" xlink:to="us-gaap_PercentageOfWeightedAverageCostInventory_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Discount rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent_lbl0" xml:lang="en-US">Finance Leases, Weighted Average Discount Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock_lbl" xml:lang="en-US">Schedule of Concerning Loan Receivables at Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock" xlink:to="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference_lbl" xml:lang="en-US">Aggregate fair value of loan receivables that are 90 days or more past due</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference_lbl" xml:lang="en-US">Unpaid principal balance of loan receivables that are 90 days or more past due</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference_lbl" xml:lang="en-US">Aggregate fair value of loan receivables in non-accrual status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl" xml:lang="en-US">LEASES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl" xml:lang="en-US">Schedule of Balance Sheet Information Related to Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Operating Lease Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset_lbl" xml:lang="en-US">Finance Lease Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseRightOfUseAsset" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract15" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract15"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract15_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract15" xlink:to="fpay_UnlabeledAbstract15_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Operating Lease Liability &#8211; current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent_lbl" xml:lang="en-US">Finance Lease Liability &#8211; current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityCurrent" xlink:to="us-gaap_FinanceLeaseLiabilityCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Operating Lease Liability &#8211; net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Finance Lease Liability &#8211; net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:to="us-gaap_FinanceLeaseLiabilityNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl" xml:lang="en-US">Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Operating Leases, Weighted Average Discount Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Operating Leases, Weighted Average Remaining Lease Term (in years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeFinanceLeaseRemainingLeaseTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm_lbl" xml:lang="en-US">Finance Leases, Weighted Average Remaining Lease Term (in years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm" xlink:to="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl" xml:lang="en-US">Schedule of Supplemental Cash Flow Information Related to Operating Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeasePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasePayments_lbl" xml:lang="en-US">Cash payments for operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl" xml:lang="en-US">Schedule of Undiscounted Operating Lease Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl" xml:lang="en-US">2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xml:lang="en-US">2027</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl" xml:lang="en-US">2028 and thereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl" xml:lang="en-US">Schedule of Undiscounted Finance Lease Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl" xml:lang="en-US">2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinanceLeaseLiability_lbl" xml:lang="en-US">Present value of lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiability" xlink:to="us-gaap_FinanceLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of Property and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Estimated useful Lives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property and equipment, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xml:lang="en-US">INTANGIBLE ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xml:lang="en-US">Estimated Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl0" xml:lang="en-US">Intangible assets, terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xml:lang="en-US">Gross Carrying Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl" xml:lang="en-US">Schedule of Future Estimated Amortization Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_lbl" xml:lang="en-US">2023 (three months remaining)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour_lbl" xml:lang="en-US">2027</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">PROMISSORY NOTES-RELATED PARTIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl" xml:lang="en-US">Schedule of Amounts Payable Under the Promissory Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl" xml:lang="en-US">Debt Principal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableDisclosureTextBlock" xlink:href="fpay-20230930.xsd#fpay_LoanPayableDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LoanPayableDisclosureTextBlock_lbl" xml:lang="en-US">LOAN PAYABLE UNDER CREDIT AGREEMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureTextBlock" xlink:to="fpay_LoanPayableDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl" xml:lang="en-US">Schedule of Covenant Requirements, and FlexShopper&apos;s Actual Results</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LiquidityGreaterThanAmount" xlink:href="fpay-20230930.xsd#fpay_LiquidityGreaterThanAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LiquidityGreaterThanAmount_lbl" xml:lang="en-US">Liquidity greater than</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LiquidityGreaterThanAmount" xlink:to="fpay_LiquidityGreaterThanAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Cash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Cash_lbl" xml:lang="en-US">Cash greater than</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" xlink:href="fpay-20230930.xsd#fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed_lbl" xml:lang="en-US">Consolidated Total Debt to Equity Book Value ratio not to exceed (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" xlink:to="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">CAPITAL STRUCTURE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xml:lang="en-US">Schedule of Outstanding Stock Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_lbl" xml:lang="en-US">Common Stock Warrants Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife" xlink:href="fpay-20230930.xsd#fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife_lbl" xml:lang="en-US">Weighted Average Remaining Contractual Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife" xlink:to="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US">EQUITY COMPENSATION PLANS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock_lbl" xml:lang="en-US">Schedule of Stock-Based Compensation Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock" xlink:to="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl" xml:lang="en-US">Stock-based compensation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl0" xml:lang="en-US">Stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of Measured the Fair Value of Each Stock Option Award</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl" xml:lang="en-US">Exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Expected volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Dividend yield</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Risk-free interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of Stock Option</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Granted, Number of options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl0" xml:lang="en-US">Number of performance share units, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Granted, Weighted average exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:href="fpay-20230930.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl" xml:lang="en-US">Granted, Aggregate intrinsic value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Exercised, Weighted average exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl" xml:lang="en-US">Exercised, Aggregate intrinsic value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Forfeited, Weighted average exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Outstanding, Weighted average contractual term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_lbl" xml:lang="en-US">Vested and exercisable, Number of options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US">Vested and exercisable, Weighted average exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Vested and exercisable, Weighted average contractual term (years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xml:lang="en-US">Vested and exercisable, Aggregate intrinsic value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_UnlabeledAbstract16" xlink:href="fpay-20230930.xsd#fpay_UnlabeledAbstract16"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_UnlabeledAbstract16_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract16" xlink:to="fpay_UnlabeledAbstract16_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ForfeitedAggregateIntrinsicValue" xlink:href="fpay-20230930.xsd#fpay_ForfeitedAggregateIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ForfeitedAggregateIntrinsicValue_lbl" xml:lang="en-US">Forfeited, Aggregate intrinsic value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ForfeitedAggregateIntrinsicValue" xlink:to="fpay_ForfeitedAggregateIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Expired, Weighted average exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" xlink:href="fpay-20230930.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue_lbl" xml:lang="en-US">Expired, Aggregate intrinsic value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of Activity in Performance Share Units</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value, Forfeited/ unearned</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl" xml:lang="en-US">Number of performance share units, Vested</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value, Vested</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyDisclosures" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyDisclosures"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LossContingencyDisclosures_lbl" xml:lang="en-US">CONTINGENCIES AND OTHER UNCERTAINTIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyDisclosures" xlink:to="us-gaap_LossContingencyDisclosures_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsDisclosureTextBlock_lbl" xml:lang="en-US">COMMITMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsDisclosureTextBlock" xlink:to="us-gaap_CommitmentsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_RevolutionTransactionTextBlock" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_RevolutionTransactionTextBlock_lbl" xml:lang="en-US">REVOLUTION TRANSACTION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RevolutionTransactionTextBlock" xlink:to="fpay_RevolutionTransactionTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementTextBlock" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BasepointCreditAgreementTextBlock_lbl" xml:lang="en-US">BASEPOINT CREDIT AGREEMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasepointCreditAgreementTextBlock" xlink:to="fpay_BasepointCreditAgreementTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationAndEmployeeBenefitPlansTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock_lbl" xml:lang="en-US">EMPLOYEE BENEFIT PLAN</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" xlink:to="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockTextBlock_lbl" xml:lang="en-US">SHARE REPURCHASE PROGRAM</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockTextBlock" xlink:to="us-gaap_TreasuryStockTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl" xml:lang="en-US">Accounts written off</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ImpairmentReserve" xlink:href="fpay-20230930.xsd#fpay_ImpairmentReserve"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_ImpairmentReserve_lbl" xml:lang="en-US">Accumulated depreciation and impairment reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ImpairmentReserve" xlink:to="fpay_ImpairmentReserve_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_Collections" xlink:href="fpay-20230930.xsd#fpay_Collections"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_Collections_lbl" xml:lang="en-US">Collections</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Collections" xlink:to="fpay_Collections_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl" xml:lang="en-US">Less: interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_lbl" xml:lang="en-US">Less: interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: accumulated depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_lbl" xml:lang="en-US">Exercised, Number of options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US">Forfeited, Number of options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl" xml:lang="en-US">Expired, Number of options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_lbl" xml:lang="en-US">Number of performance share units, Forfeited/ unearned</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertiblePreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockMember" xlink:to="us-gaap_ConvertiblePreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_ConvertibleSeriesTwoPreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:href="fpay-20230930.xsd#fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock issuable upon exercise of warrants [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockOptionsMember" xlink:href="fpay-20230930.xsd#fpay_CommonStockOptionsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CommonStockOptionsMember_lbl" xml:lang="en-US">Common Stock Options [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockOptionsMember" xlink:to="fpay_CommonStockOptionsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Common Stock Warrants [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WarrantMember_lbl0" xml:lang="en-US">Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_PerformanceStockUnitsMember" xlink:href="fpay-20230930.xsd#fpay_PerformanceStockUnitsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PerformanceStockUnitsMember_lbl" xml:lang="en-US">Performance Share Units [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PerformanceStockUnitsMember" xlink:to="fpay_PerformanceStockUnitsMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_PerformanceStockUnitsMember_lbl0" xml:lang="en-US">Performance Stock Units [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PerformanceStockUnitsMember" xlink:to="fpay_PerformanceStockUnitsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockOptionsAndPerformanceShareUnitsMember" xlink:href="fpay-20230930.xsd#fpay_CommonStockOptionsAndPerformanceShareUnitsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CommonStockOptionsAndPerformanceShareUnitsMember_lbl" xml:lang="en-US">Common stock options and performance share units [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockOptionsAndPerformanceShareUnitsMember" xlink:to="fpay_CommonStockOptionsAndPerformanceShareUnitsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CommonStockWarrantsMember" xlink:href="fpay-20230930.xsd#fpay_CommonStockWarrantsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CommonStockWarrantsMember_lbl" xml:lang="en-US">Common stock warrants [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockWarrantsMember" xlink:to="fpay_CommonStockWarrantsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel1Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel1Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueInputsLevel1Member_lbl" xml:lang="en-US">Level 1 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel1Member" xlink:to="us-gaap_FairValueInputsLevel1Member_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementsRecurringMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsRecurringMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueMeasurementsRecurringMember_lbl" xml:lang="en-US">Fair Value Measurement Using [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsRecurringMember" xlink:to="us-gaap_FairValueMeasurementsRecurringMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FairValueMeasurementsRecurringMember_lbl0" xml:lang="en-US">Carrying Amount [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsRecurringMember" xlink:to="us-gaap_FairValueMeasurementsRecurringMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel2Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel2Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueInputsLevel2Member_lbl" xml:lang="en-US">Level 2 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel2Member" xlink:to="us-gaap_FairValueInputsLevel2Member_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel3Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl" xml:lang="en-US">Level 3 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="us-gaap_FairValueInputsLevel3Member_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_WeightedAverageMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_WeightedAverageMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_WeightedAverageMember_lbl" xml:lang="en-US">Weighted Average [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_WeightedAverageMember" xlink:to="srt_WeightedAverageMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FurnitureAndFixturesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FurnitureAndFixturesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FurnitureAndFixturesMember_lbl" xml:lang="en-US">Furniture, fixtures and vehicle	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FurnitureAndFixturesMember" xlink:to="us-gaap_FurnitureAndFixturesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember" xlink:href="fpay-20230930.xsd#fpay_WebsiteAndInternalUseSoftwareMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember_lbl" xml:lang="en-US">Website and internal use software [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WebsiteAndInternalUseSoftwareMember" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ComputersAndSoftwareMember" xlink:href="fpay-20230930.xsd#fpay_ComputersAndSoftwareMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ComputersAndSoftwareMember_lbl" xml:lang="en-US">Computers and software	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ComputersAndSoftwareMember" xlink:to="fpay_ComputersAndSoftwareMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PatentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PatentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PatentsMember_lbl" xml:lang="en-US">Patent [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PatentsMember" xlink:to="us-gaap_PatentsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FranchiseeContractbasedAgreementsMember" xlink:href="fpay-20230930.xsd#fpay_FranchiseeContractbasedAgreementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FranchiseeContractbasedAgreementsMember_lbl" xml:lang="en-US">Franchisee contract-based agreements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FranchiseeContractbasedAgreementsMember" xlink:to="fpay_FranchiseeContractbasedAgreementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LibertyLoanBrandMember" xlink:href="fpay-20230930.xsd#fpay_LibertyLoanBrandMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LibertyLoanBrandMember_lbl" xml:lang="en-US">Liberty Loan brand [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LibertyLoanBrandMember" xlink:to="fpay_LibertyLoanBrandMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonCoreMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonCoreMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NonCoreMember_lbl" xml:lang="en-US">Non-compete agreements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonCoreMember" xlink:to="us-gaap_NonCoreMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CustomerRelationshipsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerRelationshipsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CustomerRelationshipsMember_lbl" xml:lang="en-US">Non contractual customer relationships [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerRelationshipsMember" xlink:to="us-gaap_CustomerRelationshipsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CustomerListsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerListsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CustomerListsMember_lbl" xml:lang="en-US">Customer list [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerListsMember" xlink:to="us-gaap_CustomerListsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoThousandTwentythreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoThousandTwentythreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoThousandTwentythreeMember_lbl" xml:lang="en-US">2023 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoThousandTwentythreeMember" xlink:to="fpay_TwoThousandTwentythreeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoThousandTwentyfourMember" xlink:href="fpay-20230930.xsd#fpay_TwoThousandTwentyfourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoThousandTwentyfourMember_lbl" xml:lang="en-US">2024 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoThousandTwentyfourMember" xlink:to="fpay_TwoThousandTwentyfourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoThousandTwentyfiveMember" xlink:href="fpay-20230930.xsd#fpay_TwoThousandTwentyfiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoThousandTwentyfiveMember_lbl" xml:lang="en-US">2025 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoThousandTwentyfiveMember" xlink:to="fpay_TwoThousandTwentyfiveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_RequiredCovenantMember" xlink:href="fpay-20230930.xsd#fpay_RequiredCovenantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_RequiredCovenantMember_lbl" xml:lang="en-US">Required Covenant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RequiredCovenantMember" xlink:to="fpay_RequiredCovenantMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ActualPositionMember" xlink:href="fpay-20230930.xsd#fpay_ActualPositionMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ActualPositionMember_lbl" xml:lang="en-US">Actual Position [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ActualPositionMember" xlink:to="fpay_ActualPositionMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointTwoFiveTwoMember" xlink:href="fpay-20230930.xsd#fpay_OnePointTwoFiveTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointTwoFiveTwoMember_lbl" xml:lang="en-US">Exercise Price 1.25 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointTwoFiveTwoMember" xlink:to="fpay_OnePointTwoFiveTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointsTwoFiveMember" xlink:href="fpay-20230930.xsd#fpay_OnePointsTwoFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointsTwoFiveMember_lbl" xml:lang="en-US">Exercise Price 1.25 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointsTwoFiveMember" xlink:to="fpay_OnePointsTwoFiveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointThreeFourMember" xlink:href="fpay-20230930.xsd#fpay_OnePointThreeFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointThreeFourMember_lbl" xml:lang="en-US">Exercise Price 1.34 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointThreeFourMember" xlink:to="fpay_OnePointThreeFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointFourZeroMember" xlink:href="fpay-20230930.xsd#fpay_OnePointFourZeroMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointFourZeroMember_lbl" xml:lang="en-US">Exercise Price 1.40 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointFourZeroMember" xlink:to="fpay_OnePointFourZeroMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointFiveFourMember" xlink:href="fpay-20230930.xsd#fpay_OnePointFiveFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointFiveFourMember_lbl" xml:lang="en-US">Exercise Price 1.54 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointFiveFourMember" xlink:to="fpay_OnePointFiveFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixTwoMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSixTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSixTwoMember_lbl" xml:lang="en-US">Exercise Price 1.62 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixTwoMember" xlink:to="fpay_OnePointSixTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixEightMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSixEightMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSixEightMember_lbl" xml:lang="en-US">Exercise Price 1.68 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixEightMember" xlink:to="fpay_OnePointSixEightMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSixNineMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSixNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSixNineMember_lbl" xml:lang="en-US">Exercise Price 1.69 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixNineMember" xlink:to="fpay_OnePointSixNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSevenFourMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSevenFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSevenFourMember_lbl" xml:lang="en-US">Exercise Price 1.74 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSevenFourMember" xlink:to="fpay_OnePointSevenFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointSevenSixMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSevenSixMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointSevenSixMember_lbl" xml:lang="en-US">Exercise Price 1.76 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSevenSixMember" xlink:to="fpay_OnePointSevenSixMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointNineOneMember" xlink:href="fpay-20230930.xsd#fpay_OnePointNineOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointNineOneMember_lbl" xml:lang="en-US">Exercise Price 1.91 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointNineOneMember" xlink:to="fpay_OnePointNineOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OnePointNineFiveMember" xlink:href="fpay-20230930.xsd#fpay_OnePointNineFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OnePointNineFiveMember_lbl" xml:lang="en-US">Exercise Price 1.95 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointNineFiveMember" xlink:to="fpay_OnePointNineFiveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroZeroMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointZeroZeroMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointZeroZeroMember_lbl" xml:lang="en-US">Exercise Price 2.00 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroZeroMember" xlink:to="fpay_TwoPointZeroZeroMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroOneMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointZeroOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointZeroOneMember_lbl" xml:lang="en-US">Exercise Price 2.01 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroOneMember" xlink:to="fpay_TwoPointZeroOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointZeroEightMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointZeroEightMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointZeroEightMember_lbl" xml:lang="en-US">Exercise Price 2.08 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroEightMember" xlink:to="fpay_TwoPointZeroEightMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFourFiveMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointFourFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointFourFiveMember_lbl" xml:lang="en-US">Exercise Price 2.45 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFourFiveMember" xlink:to="fpay_TwoPointFourFiveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveThreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointFiveThreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointFiveThreeMember_lbl" xml:lang="en-US">Exercise Price 2.53 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveThreeMember" xlink:to="fpay_TwoPointFiveThreeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointEightThreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointEightThreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointEightThreeMember_lbl" xml:lang="en-US">Exercise Price 2.83 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointEightThreeMember" xlink:to="fpay_TwoPointEightThreeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointFiveZeroMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointFiveZeroMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointFiveZeroMember_lbl" xml:lang="en-US">Exercise Price 2.70 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveZeroMember" xlink:to="fpay_TwoPointFiveZeroMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointSevenEightMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointSevenEightMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointSevenEightMember_lbl" xml:lang="en-US">Exercise Price 2.78 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointSevenEightMember" xlink:to="fpay_TwoPointSevenEightMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointSevenNineMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointSevenNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointSevenNineMember_lbl" xml:lang="en-US">Exercise Price 2.79 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointSevenNineMember" xlink:to="fpay_TwoPointSevenNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointEightNineMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointEightNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointEightNineMember_lbl" xml:lang="en-US">Exercise Price 2.89 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointEightNineMember" xlink:to="fpay_TwoPointEightNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointNineThreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointNineThreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointNineThreeMember_lbl" xml:lang="en-US">Exercise Price 2.93 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointNineThreeMember" xlink:to="fpay_TwoPointNineThreeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_TwoPointNineSevenMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointNineSevenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_TwoPointNineSevenMember_lbl" xml:lang="en-US">Exercise Price 2.97 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointNineSevenMember" xlink:to="fpay_TwoPointNineSevenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointZeroNineMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointZeroNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ThreePointZeroNineMember_lbl" xml:lang="en-US">Exercise Price 3.09 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointZeroNineMember" xlink:to="fpay_ThreePointZeroNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointOneSevenMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointOneSevenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ThreePointOneSevenMember_lbl" xml:lang="en-US">Exercise Price 3.17 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointOneSevenMember" xlink:to="fpay_ThreePointOneSevenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointEightNineMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointEightNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ThreePointEightNineMember_lbl" xml:lang="en-US">Exercise Price 3.19 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointEightNineMember" xlink:to="fpay_ThreePointEightNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ThreePointTwoSevenMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointTwoSevenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ThreePointTwoSevenMember_lbl" xml:lang="en-US">Exercise Price 3.27 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointTwoSevenMember" xlink:to="fpay_ThreePointTwoSevenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockOptionMember_lbl" xml:lang="en-US">Stock options [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionMember" xlink:to="us-gaap_StockOptionMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockOptionMember_lbl0" xml:lang="en-US">Stock Option [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionMember" xlink:to="us-gaap_StockOptionMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipAxis_lbl" xml:lang="en-US">Ownership [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinancialInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialInstrumentAxis_lbl" xml:lang="en-US">Financial Instrument [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="us-gaap_FinancialInstrumentAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeAxis_lbl" xml:lang="en-US">Long-Term Debt, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualAxis_lbl" xml:lang="en-US">Title of Individual [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeAxis_lbl" xml:lang="en-US">Short-Term Debt, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAxis_lbl" xml:lang="en-US">Related Party Transaction [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementAxis" xlink:href="fpay-20230930.xsd#fpay_AgreementAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AgreementAxis_lbl" xml:lang="en-US">Agreement [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightAxis_lbl" xml:lang="en-US">Class of Warrant or Right [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditFacilityAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditFacilityAxis_lbl" xml:lang="en-US">Credit Facility [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="us-gaap_CreditFacilityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterestOwnershipPercentageByParent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByParent_lbl" xml:lang="en-US">Investment percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByParent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance" xlink:href="fpay-20230930.xsd#fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance_lbl" xml:lang="en-US">Lease receivables balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance" xlink:to="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_InterestExpenseDebtIncludingAmortization" xlink:href="fpay-20230930.xsd#fpay_InterestExpenseDebtIncludingAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_InterestExpenseDebtIncludingAmortization_lbl" xml:lang="en-US">Amortization included in interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenseDebtIncludingAmortization" xlink:to="fpay_InterestExpenseDebtIncludingAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Intangible asset amortization expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl0" xml:lang="en-US">Intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl0" xml:lang="en-US">Depreciation and amortization expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAdditions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalizedComputerSoftwareAdditions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalizedComputerSoftwareAdditions_lbl" xml:lang="en-US">Capitalized software costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAdditions" xlink:to="us-gaap_CapitalizedComputerSoftwareAdditions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalizedComputerSoftwareAmortization1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl" xml:lang="en-US">Capitalized software amortization expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:to="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestCostsCapitalizedAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment_lbl" xml:lang="en-US">Capitalized data costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestCostsCapitalizedAdjustment" xlink:to="us-gaap_InterestCostsCapitalizedAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense" xlink:href="fpay-20230930.xsd#fpay_CapitalizedDataCostsAmortizationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense_lbl" xml:lang="en-US">Capitalized data costs amortization expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalizedDataCostsAmortizationExpense" xlink:to="fpay_CapitalizedDataCostsAmortizationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LargestBenefitPercentage" xlink:href="fpay-20230930.xsd#fpay_LargestBenefitPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LargestBenefitPercentage_lbl" xml:lang="en-US">Largest benefit percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LargestBenefitPercentage" xlink:to="fpay_LargestBenefitPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AreaOfLand" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AreaOfLand"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AreaOfLand_lbl" xml:lang="en-US">Area of land (in Square Feet)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AreaOfLand" xlink:to="us-gaap_AreaOfLand_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForRent_lbl" xml:lang="en-US">Monthly rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRent" xlink:to="us-gaap_PaymentsForRent_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:href="fpay-20230930.xsd#fpay_OperatingLeasesRentExpenseMonthlyRent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl" xml:lang="en-US">Rent expanses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:to="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LeaseCost_lbl" xml:lang="en-US">Lease cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCost" xlink:to="us-gaap_LeaseCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseOther_lbl" xml:lang="en-US">Interest paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseDebt_lbl" xml:lang="en-US">Interest expensed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="us-gaap_InterestExpenseDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtPercentageBearingFixedInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate_lbl" xml:lang="en-US">Bear interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate" xlink:to="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Maturity date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityCommitmentFeeAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeeAmount_lbl" xml:lang="en-US">Credit commitment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeeAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WriteOffOfDeferredDebtIssuanceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WriteOffOfDeferredDebtIssuanceCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WriteOffOfDeferredDebtIssuanceCost_lbl" xml:lang="en-US">Deferred Debt Issuance Cost, Writeoff</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WriteOffOfDeferredDebtIssuanceCost" xlink:to="us-gaap_WriteOffOfDeferredDebtIssuanceCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xml:lang="en-US">Principal accrued unpaid interest outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherBorrowings_lbl" xml:lang="en-US">Borrow from lender</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherBorrowings" xlink:to="us-gaap_OtherBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:to="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LenderFee" xlink:href="fpay-20230930.xsd#fpay_LenderFee"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LenderFee_lbl" xml:lang="en-US">Lender fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LenderFee" xlink:to="fpay_LenderFee_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BearInterestRate." xlink:href="fpay-20230930.xsd#fpay_BearInterestRate."/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BearInterestRate._lbl" xml:lang="en-US">Bear Interest Rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BearInterestRate." xlink:to="fpay_BearInterestRate._lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_IncreasedCommitmentAmount" xlink:href="fpay-20230930.xsd#fpay_IncreasedCommitmentAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_IncreasedCommitmentAmount_lbl" xml:lang="en-US">Increased commitment amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreasedCommitmentAmount" xlink:to="fpay_IncreasedCommitmentAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoansPercentage" xlink:href="fpay-20230930.xsd#fpay_LoansPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LoansPercentage_lbl" xml:lang="en-US">Loans percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoansPercentage" xlink:to="fpay_LoansPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPeriodicPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentPeriodicPayment_lbl" xml:lang="en-US">Debt Instrument, Periodic Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPayment" xlink:to="us-gaap_DebtInstrumentPeriodicPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RepaymentsOfDebt_lbl" xml:lang="en-US">Repaid credit agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfDebt" xlink:to="us-gaap_RepaymentsOfDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LettersOfCreditOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LettersOfCreditOutstandingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LettersOfCreditOutstandingAmount_lbl" xml:lang="en-US">Outstanding under Credit Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LettersOfCreditOutstandingAmount" xlink:to="us-gaap_LettersOfCreditOutstandingAmount_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LettersOfCreditOutstandingAmount_lbl0" xml:lang="en-US">Outstanding balance credit agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LettersOfCreditOutstandingAmount" xlink:to="us-gaap_LettersOfCreditOutstandingAmount_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnamortizedDebtIssuanceExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense_lbl" xml:lang="en-US">Unamortized issuance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnamortizedDebtIssuanceExpense" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CreditAgreementInterestRate" xlink:href="fpay-20230930.xsd#fpay_CreditAgreementInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CreditAgreementInterestRate_lbl" xml:lang="en-US">Percentage of credit agreement interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementInterestRate" xlink:to="fpay_CreditAgreementInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl" xml:lang="en-US">Convertible preferred stock, shares issued upon conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_GrossProceeds" xlink:href="fpay-20230930.xsd#fpay_GrossProceeds"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_GrossProceeds_lbl" xml:lang="en-US">Gross proceeds (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_GrossProceeds" xlink:to="fpay_GrossProceeds_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="fpay-20230930.xsd#fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl" xml:lang="en-US">Additional sale of shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Gross proceeds (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsPerShareCashPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendsPerShareCashPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockDividendsPerShareCashPaid_lbl" xml:lang="en-US">Preferred stock dividend per shares (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendsPerShareCashPaid" xlink:to="us-gaap_PreferredStockDividendsPerShareCashPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendRatePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendRatePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockDividendRatePercentage_lbl" xml:lang="en-US">Annual rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendRatePercentage" xlink:to="us-gaap_PreferredStockDividendRatePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CumulativeDividends" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CumulativeDividends"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CumulativeDividends_lbl" xml:lang="en-US">Cumulative accrued dividends (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CumulativeDividends" xlink:to="us-gaap_CumulativeDividends_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesConverted1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConversionOfStockSharesConverted1_lbl" xml:lang="en-US">Preferred stock conversion into common stock, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesConverted1" xlink:to="us-gaap_ConversionOfStockSharesConverted1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl" xml:lang="en-US">Common stock price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceIncrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantExercisePriceIncrease_lbl" xml:lang="en-US">Exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceIncrease" xlink:to="us-gaap_WarrantExercisePriceIncrease_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantsExpirationPeriod" xlink:href="fpay-20230930.xsd#fpay_WarrantsExpirationPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantsExpirationPeriod_lbl" xml:lang="en-US">Warrants expiration period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExpirationPeriod" xlink:to="fpay_WarrantsExpirationPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ClassOfWarrantOrRightIssued" xlink:href="fpay-20230930.xsd#fpay_ClassOfWarrantOrRightIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ClassOfWarrantOrRightIssued_lbl" xml:lang="en-US">Warrant issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ClassOfWarrantOrRightIssued" xlink:to="fpay_ClassOfWarrantOrRightIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_WarrantExercisePrice" xlink:href="fpay-20230930.xsd#fpay_WarrantExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantExercisePrice_lbl" xml:lang="en-US">Warrant exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantExercisePrice" xlink:to="fpay_WarrantExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ProceedsFromIssuancesOfWarrants" xlink:href="fpay-20230930.xsd#fpay_ProceedsFromIssuancesOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ProceedsFromIssuancesOfWarrants_lbl" xml:lang="en-US">Issuance of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProceedsFromIssuancesOfWarrants" xlink:to="fpay_ProceedsFromIssuancesOfWarrants_lbl"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7rgWHmBBbKMM93I7lbA32A3JDW3F+z9e3ECFQASPmmOZF0rSQ68hf9PCxtzy79mGaaMi/n2RJbpvuWV8t5Ey2X5SYLMJMZYAajDgA0tiG/6RdjMQkEOHYT3Lwj/IxUwH0=] CSR-->
    <loc xlink:type="locator" xlink:label="fpay_WarrantsExpirationPeriods" xlink:href="fpay-20230930.xsd#fpay_WarrantsExpirationPeriods"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_WarrantsExpirationPeriods_lbl" xml:lang="en-US">Warrants expiration period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExpirationPeriods" xlink:to="fpay_WarrantsExpirationPeriods_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ExpenseRelatedToWarrants" xlink:href="fpay-20230930.xsd#fpay_ExpenseRelatedToWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_ExpenseRelatedToWarrants_lbl" xml:lang="en-US">Expense related to warrants (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExpenseRelatedToWarrants" xlink:to="fpay_ExpenseRelatedToWarrants_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue_lbl" xml:lang="en-US">Nonvested option amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_lbl" xml:lang="en-US">Nonvested option per shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value of options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US">Number of award shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_lbl" xml:lang="en-US">Effective income tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_lbl" xml:lang="en-US">Federal income tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeTermOfContract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeTermOfContract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeTermOfContract_lbl" xml:lang="en-US">Contracts period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeTermOfContract" xlink:to="us-gaap_DerivativeTermOfContract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl" xml:lang="en-US">Initial principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentMaturityDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentMaturityDate_lbl" xml:lang="en-US">Investment maturity date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentMaturityDate" xlink:to="us-gaap_InvestmentMaturityDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentInterestRate_lbl" xml:lang="en-US">Interest per annum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentInterestRate" xlink:to="us-gaap_InvestmentInterestRate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InvestmentInterestRate_lbl0" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentInterestRate" xlink:to="us-gaap_InvestmentInterestRate_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferred" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionConsiderationTransferred"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferred_lbl" xml:lang="en-US">Consideration transferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionConsiderationTransferred" xlink:to="us-gaap_AssetAcquisitionConsiderationTransferred_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesPayable_lbl" xml:lang="en-US">Seller note net of discount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayable" xlink:to="us-gaap_NotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BusinessCombinationBargainPrice" xlink:href="fpay-20230930.xsd#fpay_BusinessCombinationBargainPrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BusinessCombinationBargainPrice_lbl" xml:lang="en-US">Bargain price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BusinessCombinationBargainPrice" xlink:to="fpay_BusinessCombinationBargainPrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfConsumerLoans" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSalesOfConsumerLoans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainLossOnSalesOfConsumerLoans_lbl" xml:lang="en-US">Consumer loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSalesOfConsumerLoans" xlink:to="us-gaap_GainLossOnSalesOfConsumerLoans_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_lbl" xml:lang="en-US">Annual interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:to="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl" xml:lang="en-US">Current borrowing value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityCommitmentFeePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeePercentage_lbl" xml:lang="en-US">Borrowing rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityIncreaseAccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest_lbl" xml:lang="en-US">Interest expense incurred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest" xlink:to="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent_lbl" xml:lang="en-US">Nondiscretionary, percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" xlink:to="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant_lbl" xml:lang="en-US">Total contribution</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" xlink:to="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramPeriodInForce1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramPeriodInForce1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchaseProgramPeriodInForce1_lbl" xml:lang="en-US">Repurchase program term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramPeriodInForce1" xlink:to="us-gaap_StockRepurchaseProgramPeriodInForce1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_lbl" xml:lang="en-US">Share repurchase program shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:to="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_lbl" xml:lang="en-US">Share repurchase program amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" xlink:to="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Principles of Consolidation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UseOfEstimates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Estimates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Segment Information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl" xml:lang="en-US">Restricted Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionAllowances" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueRecognitionAllowances"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRecognitionAllowances_lbl" xml:lang="en-US">Revenue Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionAllowances" xlink:to="us-gaap_RevenueRecognitionAllowances_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl" xml:lang="en-US">Lease Receivables and Allowance for Doubtful Accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:to="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LeaseMerchandiseNetPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_LeaseMerchandiseNetPolicyTextBlock_lbl" xml:lang="en-US">Lease Merchandise, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNetPolicyTextBlock" xlink:to="fpay_LeaseMerchandiseNetPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PolicyLoansReceivablePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PolicyLoansReceivablePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PolicyLoansReceivablePolicy_lbl" xml:lang="en-US">Loan receivables at fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PolicyLoansReceivablePolicy" xlink:to="us-gaap_PolicyLoansReceivablePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorLeasesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LessorLeasesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LessorLeasesPolicyTextBlock_lbl" xml:lang="en-US">Lease Accounting</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorLeasesPolicyTextBlock" xlink:to="us-gaap_LessorLeasesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredDebtIssuanceCostsPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_DeferredDebtIssuanceCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DeferredDebtIssuanceCostsPolicyTextBlock_lbl" xml:lang="en-US">Deferred Debt Issuance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredDebtIssuanceCostsPolicyTextBlock" xlink:to="fpay_DeferredDebtIssuanceCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsFiniteLivedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsFiniteLivedPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IntangibleAssetsFiniteLivedPolicy_lbl" xml:lang="en-US">Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsFiniteLivedPolicy" xlink:to="us-gaap_IntangibleAssetsFiniteLivedPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Property and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl" xml:lang="en-US">Software Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:to="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DataCostsPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_DataCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DataCostsPolicyTextBlock_lbl" xml:lang="en-US">Data Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DataCostsPolicyTextBlock" xlink:to="fpay_DataCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_OperatingExpensesPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_OperatingExpensesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_OperatingExpensesPolicyTextBlock_lbl" xml:lang="en-US">Operating Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingExpensesPolicyTextBlock" xlink:to="fpay_OperatingExpensesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_MarketingCostsPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_MarketingCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_MarketingCostsPolicyTextBlock_lbl" xml:lang="en-US">Marketing Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarketingCostsPolicyTextBlock" xlink:to="fpay_MarketingCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Per Share Data</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl" xml:lang="en-US">Stock-Based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xml:lang="en-US">Fair Value of Financial Instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl" xml:lang="en-US">Fair Value Measurements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PriorPeriodReclassificationAdjustmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl" xml:lang="en-US">Reclassifications</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FlexShopperLLCMember" xlink:href="fpay-20230930.xsd#fpay_FlexShopperLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FlexShopperLLCMember_lbl" xml:lang="en-US">FlexShopper, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FlexShopperLLCMember" xlink:to="fpay_FlexShopperLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FlexLendingLLCMember" xlink:href="fpay-20230930.xsd#fpay_FlexLendingLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FlexLendingLLCMember_lbl" xml:lang="en-US">FlexLending, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FlexLendingLLCMember" xlink:to="fpay_FlexLendingLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_FlexRevolutionLLCMember" xlink:href="fpay-20230930.xsd#fpay_FlexRevolutionLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_FlexRevolutionLLCMember_lbl" xml:lang="en-US">Flex Revolution, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FlexRevolutionLLCMember" xlink:to="fpay_FlexRevolutionLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_DeferredDebtIssuanceCostsMember" xlink:href="fpay-20230930.xsd#fpay_DeferredDebtIssuanceCostsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_DeferredDebtIssuanceCostsMember_lbl" xml:lang="en-US">Deferred Debt Issuance Costs [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredDebtIssuanceCostsMember" xlink:to="fpay_DeferredDebtIssuanceCostsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesMember" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_PromissoryNotesMember_lbl" xml:lang="en-US">Promissory Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesMember" xlink:to="fpay_PromissoryNotesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Property, Plant and Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentMember" xlink:to="us-gaap_PropertyPlantAndEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ChiefFinancialOfficerMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ChiefFinancialOfficerMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ChiefFinancialOfficerMember_lbl" xml:lang="en-US">Chief Financial Officer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ChiefFinancialOfficerMember" xlink:to="srt_ChiefFinancialOfficerMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_HRussellHeiserMember" xlink:href="fpay-20230930.xsd#fpay_HRussellHeiserMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_HRussellHeiserMember_lbl" xml:lang="en-US">H.Russell Heiser [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_HRussellHeiserMember" xlink:to="fpay_HRussellHeiserMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_NRNSNoteMember" xlink:href="fpay-20230930.xsd#fpay_NRNSNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NRNSNoteMember_lbl" xml:lang="en-US">NRNS [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NRNSNoteMember" xlink:to="fpay_NRNSNoteMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_NRNSNoteMember_lbl0" xml:lang="en-US">NRNS Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NRNSNoteMember" xlink:to="fpay_NRNSNoteMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_NrnsMember" xlink:href="fpay-20230930.xsd#fpay_NrnsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_NrnsMember_lbl" xml:lang="en-US">NRNS [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NrnsMember" xlink:to="fpay_NrnsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CreditAgreementMember" xlink:href="fpay-20230930.xsd#fpay_CreditAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_CreditAgreementMember_lbl" xml:lang="en-US">Credit Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementMember" xlink:to="fpay_CreditAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockMember_lbl" xml:lang="en-US">Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockMember" xlink:to="us-gaap_PreferredStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestorMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestorMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestorMember_lbl" xml:lang="en-US">Investor [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestorMember" xlink:to="us-gaap_InvestorMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SellerNoteMember" xlink:href="fpay-20230930.xsd#fpay_SellerNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SellerNoteMember_lbl" xml:lang="en-US">Seller Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SellerNoteMember" xlink:to="fpay_SellerNoteMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementMember" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_BasepointCreditAgreementMember_lbl" xml:lang="en-US">Basepoint Credit Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasepointCreditAgreementMember" xlink:to="fpay_BasepointCreditAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_BoardOfDirectorsChairmanMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_BoardOfDirectorsChairmanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_BoardOfDirectorsChairmanMember_lbl" xml:lang="en-US">Board of Directors Chairman [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_BoardOfDirectorsChairmanMember" xlink:to="srt_BoardOfDirectorsChairmanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyDomain_lbl" xml:lang="en-US">Related Party, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfStockDomain_lbl" xml:lang="en-US">Class of Stock [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_ClassOfStockDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityComponentDomain_lbl" xml:lang="en-US">Equity Component [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_EquityComponentDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesTablesTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesTablesTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesTable" xlink:to="fpay_SummaryofSignificantAccountingPoliciesTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain_lbl" xml:lang="en-US">Antidilutive Securities, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl" xml:lang="en-US">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementFrequencyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementFrequencyDomain_lbl" xml:lang="en-US">Measurement Frequency [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementFrequencyDomain" xlink:to="us-gaap_FairValueMeasurementFrequencyDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl" xml:lang="en-US">Fair Value Hierarchy and NAV [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_lbl" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_lbl" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeMember_lbl" xml:lang="en-US">Statistical Measurement [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeMember" xlink:to="srt_RangeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl" xml:lang="en-US">Finite-Lived Intangible Assets [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" xlink:href="fpay-20230930.xsd#fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable_lbl" xml:lang="en-US">Intangible Assets (Details) - Schedule of Future Estimated Amortization Expense [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" xlink:to="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:href="fpay-20230930.xsd#fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems_lbl" xml:lang="en-US">Schedule of Future Estimated Amortization Expense [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioUnspecifiedDomain_lbl" xml:lang="en-US">Scenario [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="srt_ScenarioUnspecifiedDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable_lbl" xml:lang="en-US">Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems_lbl" xml:lang="en-US">Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityLenderDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityLenderDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityLenderDomain_lbl" xml:lang="en-US">Line of Credit Facility, Lender [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityLenderDomain" xlink:to="us-gaap_LineOfCreditFacilityLenderDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper&apos;s Actual Results [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper&apos;s Actual Results [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_lbl" xml:lang="en-US">Exercise Price Range [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightTable_lbl" xml:lang="en-US">Class of Warrant or Right [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ClassOfWarrantOrRightTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems_lbl" xml:lang="en-US">Class of Warrant or Right [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl" xml:lang="en-US">Award Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeContractTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeContractTypeDomain_lbl" xml:lang="en-US">Derivative Contract [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeContractTypeDomain" xlink:to="us-gaap_DerivativeContractTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable_lbl" xml:lang="en-US">Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" xlink:to="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems_lbl" xml:lang="en-US">Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems" xlink:to="fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable_lbl" xml:lang="en-US">Equity Compensation Plans (Details) - Schedule of Stock Option [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable" xlink:to="fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems_lbl" xml:lang="en-US">Equity Compensation Plans (Details) - Schedule of Stock Option [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipDomain_lbl" xml:lang="en-US">Ownership [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipDomain" xlink:to="srt_OwnershipDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BusinessDetailsTable" xlink:href="fpay-20230930.xsd#fpay_BusinessDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BusinessDetailsTable_lbl" xml:lang="en-US">Business (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BusinessDetailsTable" xlink:to="fpay_BusinessDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BusinessDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_BusinessDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BusinessDetailsLineItems_lbl" xml:lang="en-US">Business (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BusinessDetailsLineItems" xlink:to="fpay_BusinessDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_lbl" xml:lang="en-US">Financial Instruments [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:to="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentNameDomain_lbl" xml:lang="en-US">Debt Instrument, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="us-gaap_DebtInstrumentNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeDomain_lbl" xml:lang="en-US">Long-Term Debt, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="us-gaap_LongtermDebtTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionDomain_lbl" xml:lang="en-US">Related Party Transaction [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="us-gaap_RelatedPartyTransactionDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeDomain_lbl" xml:lang="en-US">Short-Term Debt, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="us-gaap_ShortTermDebtTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl" xml:lang="en-US">Title of Individual [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesRelatedPartiesDetailsTable_lbl" xml:lang="en-US">Promissory Notes-Related Parties (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesRelatedPartiesDetailsTable" xlink:to="fpay_PromissoryNotesRelatedPartiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesRelatedPartiesLineItems_lbl" xml:lang="en-US">Promissory Notes Related Parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesRelatedPartiesLineItems" xlink:to="fpay_PromissoryNotesRelatedPartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_AgreementDomainDomain" xlink:href="fpay-20230930.xsd#fpay_AgreementDomainDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AgreementDomainDomain_lbl" xml:lang="en-US">AgreementDomain [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementDomainDomain" xlink:to="fpay_AgreementDomainDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsTable" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsTable_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsTable" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableUnderCreditAgreementDetailsLineItems_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="fpay_LoanPayableUnderCreditAgreementDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_lbl" xml:lang="en-US">Class of Warrant or Right [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightDomain" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsTable" xlink:href="fpay-20230930.xsd#fpay_CapitalStructureDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CapitalStructureDetailsTable_lbl" xml:lang="en-US">Capital Structure (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalStructureDetailsTable" xlink:to="fpay_CapitalStructureDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_CapitalStructureDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_CapitalStructureDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CapitalStructureDetailsLineItems_lbl" xml:lang="en-US">Capital Structure (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalStructureDetailsLineItems" xlink:to="fpay_CapitalStructureDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsTable" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EquityCompensationPlansDetailsTable_lbl" xml:lang="en-US">Equity Compensation Plans (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityCompensationPlansDetailsTable" xlink:to="fpay_EquityCompensationPlansDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_EquityCompensationPlansDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EquityCompensationPlansDetailsLineItems_lbl" xml:lang="en-US">Equity Compensation Plans (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityCompensationPlansDetailsLineItems" xlink:to="fpay_EquityCompensationPlansDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ContingenciesandOtherUncertaintiesDetailsTable" xlink:href="fpay-20230930.xsd#fpay_ContingenciesandOtherUncertaintiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ContingenciesandOtherUncertaintiesDetailsTable_lbl" xml:lang="en-US">Contingencies and Other Uncertainties (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ContingenciesandOtherUncertaintiesDetailsTable" xlink:to="fpay_ContingenciesandOtherUncertaintiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ContingenciesandOtherUncertaintiesDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_ContingenciesandOtherUncertaintiesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ContingenciesandOtherUncertaintiesDetailsLineItems_lbl" xml:lang="en-US">Contingencies and Other Uncertainties (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ContingenciesandOtherUncertaintiesDetailsLineItems" xlink:to="fpay_ContingenciesandOtherUncertaintiesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_RevolutionTransactionDetailsTable" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RevolutionTransactionDetailsTable_lbl" xml:lang="en-US">Revolution Transaction (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RevolutionTransactionDetailsTable" xlink:to="fpay_RevolutionTransactionDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_RevolutionTransactionDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RevolutionTransactionDetailsLineItems_lbl" xml:lang="en-US">Revolution Transaction (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RevolutionTransactionDetailsLineItems" xlink:to="fpay_RevolutionTransactionDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditFacilityDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditFacilityDomain_lbl" xml:lang="en-US">Credit Facility [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditFacilityDomain" xlink:to="us-gaap_CreditFacilityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementDetailsTable" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BasepointCreditAgreementDetailsTable_lbl" xml:lang="en-US">Basepoint Credit Agreement (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasepointCreditAgreementDetailsTable" xlink:to="fpay_BasepointCreditAgreementDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_BasepointCreditAgreementDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BasepointCreditAgreementDetailsLineItems_lbl" xml:lang="en-US">Basepoint Credit Agreement (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasepointCreditAgreementDetailsLineItems" xlink:to="fpay_BasepointCreditAgreementDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareRepurchaseProgramDetailsTable" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareRepurchaseProgramDetailsTable_lbl" xml:lang="en-US">Share Repurchase Program (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareRepurchaseProgramDetailsTable" xlink:to="fpay_ShareRepurchaseProgramDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="fpay_ShareRepurchaseProgramDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareRepurchaseProgramDetailsLineItems_lbl" xml:lang="en-US">Share Repurchase Program (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareRepurchaseProgramDetailsLineItems" xlink:to="fpay_ShareRepurchaseProgramDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl0" xml:lang="en-US">Additional convertible preferred stock shares issued upon conversion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BasepointCreditAgreementTextBlock_lbl0" xml:lang="en-US">The entire disclosure basepoint credit agreement text block.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasepointCreditAgreementTextBlock" xlink:to="fpay_BasepointCreditAgreementTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BearInterestRate._lbl0" xml:lang="en-US">Percentage of bear interest rate .</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BearInterestRate." xlink:to="fpay_BearInterestRate._lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_BusinessCombinationBargainPrice_lbl0" xml:lang="en-US">In a business combination in which the amount of net identifiable assets acquired and liabilities assumed exceeds the aggregate consideration transferred or to be transferred (as defined), this element represents the amount of gain recognized by the entity.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BusinessCombinationBargainPrice" xlink:to="fpay_BusinessCombinationBargainPrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense_lbl0" xml:lang="en-US">Amount of capitalized data costs amortization expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalizedDataCostsAmortizationExpense" xlink:to="fpay_CapitalizedDataCostsAmortizationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ClassOfWarrantOrRightIssued_lbl0" xml:lang="en-US">Warrant issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ClassOfWarrantOrRightIssued" xlink:to="fpay_ClassOfWarrantOrRightIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife_lbl0" xml:lang="en-US">The string item of weighted average remaining contractual life.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife" xlink:to="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_Collections_lbl0" xml:lang="en-US">Represents the amount of collections.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Collections" xlink:to="fpay_Collections_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed_lbl0" xml:lang="en-US">Consolidated total debt to equity book value ratio not to exceed.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" xlink:to="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CreditAgreementInterestRate_lbl0" xml:lang="en-US">Credit Agreement interest rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementInterestRate" xlink:to="fpay_CreditAgreementInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DataCostsPolicyTextBlock_lbl0" xml:lang="en-US">The disclosure of accounting policies for data costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DataCostsPolicyTextBlock" xlink:to="fpay_DataCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DeferredDebtIssuanceCostsPolicyTextBlock_lbl0" xml:lang="en-US">The entire disclosure of deferred debt issuance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredDebtIssuanceCostsPolicyTextBlock" xlink:to="fpay_DeferredDebtIssuanceCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DueDateExtensionOfWarrants_lbl1" xml:lang="en-US">The amount of due date extension of warrants.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DueDateExtensionOfWarrants" xlink:to="fpay_DueDateExtensionOfWarrants_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_EffectOfDilutiveSecuritieSinShares_lbl0" xml:lang="en-US">Effect of dilutive securities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EffectOfDilutiveSecuritieSinShares" xlink:to="fpay_EffectOfDilutiveSecuritieSinShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ExpenseRelatedToWarrants_lbl0" xml:lang="en-US">The two main rules to account for stock warrants are that the issuer must recognize the fair value of the equity instruments issued or the fair value of the consideration received, whichever can be more reliably measured; and recognize the asset or expense related to the provided goods or services at the same time.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExpenseRelatedToWarrants" xlink:to="fpay_ExpenseRelatedToWarrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ForfeitedAggregateIntrinsicValue_lbl0" xml:lang="en-US">Forfeited aggregate intrinsic value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ForfeitedAggregateIntrinsicValue" xlink:to="fpay_ForfeitedAggregateIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_GrossProceeds_lbl0" xml:lang="en-US">Represents the amount of gross proceeds.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_GrossProceeds" xlink:to="fpay_GrossProceeds_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ImpairmentReserve_lbl0" xml:lang="en-US">Impairment reserve a company&apos;s asset that has a market price less than the value listed on the company&apos;s balance sheet.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ImpairmentReserve" xlink:to="fpay_ImpairmentReserve_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IncreaseDecreaseInLeaseLiability_lbl0" xml:lang="en-US">Amount of Lease Liabilities&#xd;
..</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseLiability" xlink:to="fpay_IncreaseDecreaseInLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IncreaseDecreaseInLoansReceivableAtFairValue_lbl0" xml:lang="en-US">Amount of loans receivable at fair value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLoansReceivableAtFairValue" xlink:to="fpay_IncreaseDecreaseInLoansReceivableAtFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IncreasedCommitmentAmount_lbl0" xml:lang="en-US">Amount of Increased Commitment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreasedCommitmentAmount" xlink:to="fpay_IncreasedCommitmentAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_InterestAndFees_lbl0" xml:lang="en-US">Represents the amount of interest and fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestAndFees" xlink:to="fpay_InterestAndFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_InterestExpenseDebtIncludingAmortization_lbl0" xml:lang="en-US">Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings, including amortization of debt discount (premium) and financing costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenseDebtIncludingAmortization" xlink:to="fpay_InterestExpenseDebtIncludingAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LargestBenefitPercentage_lbl0" xml:lang="en-US">Largest benefit percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LargestBenefitPercentage" xlink:to="fpay_LargestBenefitPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseAssets_lbl0" xml:lang="en-US">Amount of lease assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseAssets" xlink:to="fpay_LeaseAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseBillingsAndAccruals_lbl0" xml:lang="en-US">Lease billings and accruals.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseBillingsAndAccruals" xlink:to="fpay_LeaseBillingsAndAccruals_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseLiabilities_lbl0" xml:lang="en-US">Amount of lease liability.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseLiabilities" xlink:to="fpay_LeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseLiabilityCurrent_lbl0" xml:lang="en-US">The amount of lease liability - current portion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseLiabilityCurrent" xlink:to="fpay_LeaseLiabilityCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseLiabilityNonCurrent_lbl0" xml:lang="en-US">Lease liabilities, net of current portion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseLiabilityNonCurrent" xlink:to="fpay_LeaseLiabilityNonCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseAtGross_lbl0" xml:lang="en-US">Lease merchandise at cost&#xd;
..</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseAtGross" xlink:to="fpay_LeaseMerchandiseAtGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseNetCurrent_lbl1" xml:lang="en-US">Lease merchandise, net.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNetCurrent" xlink:to="fpay_LeaseMerchandiseNetCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseNetPolicyTextBlock_lbl0" xml:lang="en-US">Accounting policy for lease merchandise.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNetPolicyTextBlock" xlink:to="fpay_LeaseMerchandiseNetPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of Lease merchandise.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseTableTextBlock" xlink:to="fpay_LeaseMerchandiseTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance_lbl0" xml:lang="en-US">The amount of lease receivables balances charged off against the allowance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance" xlink:to="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseRevenuesAndFees_lbl0" xml:lang="en-US">Lease revenues and fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFees" xlink:to="fpay_LeaseRevenuesAndFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseRevenuesAndFeesNet_lbl0" xml:lang="en-US">Lease revenues and fees, net.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFeesNet" xlink:to="fpay_LeaseRevenuesAndFeesNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LenderFee_lbl0" xml:lang="en-US">Represents the amount of lender fee.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LenderFee" xlink:to="fpay_LenderFee_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LiquidityGreaterThanAmount_lbl0" xml:lang="en-US">Liquidity greater.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LiquidityGreaterThanAmount" xlink:to="fpay_LiquidityGreaterThanAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LoanOriginationCostsAndFees_lbl0" xml:lang="en-US">Loan origination costs and fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanOriginationCostsAndFees" xlink:to="fpay_LoanOriginationCostsAndFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LoanOriginations_lbl0" xml:lang="en-US">Represents the amount of loan originations.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanOriginations" xlink:to="fpay_LoanOriginations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LoanPayableDisclosureTextBlock_lbl0" xml:lang="en-US">The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureTextBlock" xlink:to="fpay_LoanPayableDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LoansPercentage_lbl0" xml:lang="en-US">Loans percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoansPercentage" xlink:to="fpay_LoansPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_MarketingCostsPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for markerting costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarketingCostsPolicyTextBlock" xlink:to="fpay_MarketingCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue_lbl1" xml:lang="en-US">Amount of net changes in the fair value of loans receivable at fair value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount_lbl0" xml:lang="en-US">Net changes in the fair value of loans receivable at fair value&#xd;
..</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_NetChargeOff_lbl0" xml:lang="en-US">Represents the amount of net charge off.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChargeOff" xlink:to="fpay_NetChargeOff_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock_lbl0" xml:lang="en-US">Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock" xlink:to="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS_lbl0" xml:lang="en-US">Net income/(loss) attributable to common shares- Numerator for basic EPS.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" xlink:to="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_NetOfDiscountAcquisition_lbl0" xml:lang="en-US">The amount of discount acquisition.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetOfDiscountAcquisition" xlink:to="fpay_NetOfDiscountAcquisition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ObligationOfLoanParticipation_lbl0" xml:lang="en-US">Represents the amount of obligation of loan participation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ObligationOfLoanParticipation" xlink:to="fpay_ObligationOfLoanParticipation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingExpensesPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for operating expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingExpensesPolicyTextBlock" xlink:to="fpay_OperatingExpensesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl0" xml:lang="en-US">Operating leases rent expense monthly rent.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:to="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PercentageOfEstimatedLosses_lbl0" xml:lang="en-US">Percentage of estimated losses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PercentageOfEstimatedLosses" xlink:to="fpay_PercentageOfEstimatedLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PreferredStockStatedValue_lbl0" xml:lang="en-US">Face amount or stated value share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValue" xlink:to="fpay_PreferredStockStatedValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ProceedsFromIssuancesOfWarrants_lbl0" xml:lang="en-US">Proceeds From Issuance Of Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProceedsFromIssuancesOfWarrants" xlink:to="fpay_ProceedsFromIssuancesOfWarrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PromissoryNoteRelatedToAcquisition1_lbl1" xml:lang="en-US">Promissory note related to acquisition.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteRelatedToAcquisition1" xlink:to="fpay_PromissoryNoteRelatedToAcquisition1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl0" xml:lang="en-US">Promissory notes to related parties, net of current portion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PurchasesOfDataCosts_lbl0" xml:lang="en-US">Purchases of data costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PurchasesOfDataCosts" xlink:to="fpay_PurchasesOfDataCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PurchasesOfLoanParticipation_lbl0" xml:lang="en-US">Represents the amount of purchases of loan participation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PurchasesOfLoanParticipation" xlink:to="fpay_PurchasesOfLoanParticipation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement_lbl0" xml:lang="en-US">Repayment of loan payable under Basepoint credit agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement" xlink:to="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_RevolutionTransactionTextBlock_lbl0" xml:lang="en-US">The entire disclosure on information about revolution Transaction.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RevolutionTransactionTextBlock" xlink:to="fpay_RevolutionTransactionTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_RightOfUseAssetNet_lbl0" xml:lang="en-US">The amount of right use asset.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RightOfUseAssetNet" xlink:to="fpay_RightOfUseAssetNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred and promissory note.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of allowance for doubtful accounts.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock_lbl0" xml:lang="en-US">The entire disclosure for concerning loan receivables at fair value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock" xlink:to="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl0" xml:lang="en-US">Schedule of covenant requirements, and FlexShopper&#8217;s actual results.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock_lbl0" xml:lang="en-US">The entire disclosure of lessor revenues and fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock" xlink:to="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock_lbl0" xml:lang="en-US">The table of quantitative information about the inputs used in fair value measurement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock" xlink:to="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock_lbl0" xml:lang="en-US">The table of of stock-based compensation expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock" xlink:to="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl0" xml:lang="en-US">The table of undiscounted finance lease liabilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl0" xml:lang="en-US">Tabular disclosure of the weighted-average discount rate and weighted-average remaining lease term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl0" xml:lang="en-US">Aggregate intrinsic value Granted.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue_lbl0" xml:lang="en-US">The combined weighted average of the accumulated differences between the fair values on underlying shares and exercises prices to acquire such shares as of the grant date on options that were either forfeited or lapsed.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantExercisePrice_lbl0" xml:lang="en-US">Warrant exercise price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantExercisePrice" xlink:to="fpay_WarrantExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantsExpirationPeriod_lbl0" xml:lang="en-US">Warrants expiration period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExpirationPeriod" xlink:to="fpay_WarrantsExpirationPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantsExpirationPeriods_lbl0" xml:lang="en-US">Represents the share of warrants expiration period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExpirationPeriods" xlink:to="fpay_WarrantsExpirationPeriods_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AgreementAxis_lbl0" xml:lang="en-US">Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ComputersAndSoftwareMember_lbl0" xml:lang="en-US">Represents computer and software used by the company.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ComputersAndSoftwareMember" xlink:to="fpay_ComputersAndSoftwareMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl0" xml:lang="en-US">Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner&apos;s option.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl0" xml:lang="en-US">Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner&apos;s option.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CreditAgreementMember_lbl0" xml:lang="en-US">Credit agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementMember" xlink:to="fpay_CreditAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_lbl2" xml:lang="en-US">Preferred stock that may be exchanged into common shares or other types of securities at the owner&apos;s option.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_TwoThousandTwentyfiveMember_lbl0" xml:lang="en-US">Two thousand twenty-five Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoThousandTwentyfiveMember" xlink:to="fpay_TwoThousandTwentyfiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember_lbl0" xml:lang="en-US">Website and internal use software.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WebsiteAndInternalUseSoftwareMember" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl0" xml:lang="en-US">Business Combination Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl1" xml:lang="en-US">Convertible Series Two Preferred Stock Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointNineThreeMember_lbl0" xml:lang="en-US">Two Point Nine Three Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointNineThreeMember" xlink:to="fpay_TwoPointNineThreeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl0" xml:lang="en-US">Supplemental Cash Flow Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeasePrincipalPayments_lbl1" xml:lang="en-US">Finance Lease, Principal Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeasePrincipalPayments" xlink:to="us-gaap_FinanceLeasePrincipalPayments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CumulativeDividends_lbl0" xml:lang="en-US">Cumulative Dividends</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CumulativeDividends" xlink:to="us-gaap_CumulativeDividends_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanOriginationCostsAndFees_lbl1" xml:lang="en-US">Loan Origination Costs And Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanOriginationCostsAndFees" xlink:to="fpay_LoanOriginationCostsAndFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ObligationOfLoanParticipation_lbl1" xml:lang="en-US">Obligation Of Loan Participation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ObligationOfLoanParticipation" xlink:to="fpay_ObligationOfLoanParticipation_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl0" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl0" xml:lang="en-US">Capitalized Computer Software, Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:to="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RightOfUseAssetNet_lbl1" xml:lang="en-US">Right Of Use Asset Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RightOfUseAssetNet" xlink:to="fpay_RightOfUseAssetNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSevenFourMember_lbl0" xml:lang="en-US">One Point Seven Four Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSevenFourMember" xlink:to="fpay_OnePointSevenFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl0" xml:lang="en-US">Debt Instrument, Periodic Payment, Principal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl1" xml:lang="en-US">Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0" xml:lang="en-US">Operating Lease, Liability, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl1" xml:lang="en-US">Preferred Stock Dividends and Other Adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl0" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl0" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl1" xml:lang="en-US">Share-Based Payment Arrangement, Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl0" xml:lang="en-US">Line of Credit Facility, Current Borrowing Capacity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CapitalizedDataCostsAmortizationExpense_lbl1" xml:lang="en-US">Capitalized Data Costs Amortization Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalizedDataCostsAmortizationExpense" xlink:to="fpay_CapitalizedDataCostsAmortizationExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl1" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RevolutionTransactionTextBlock_lbl1" xml:lang="en-US">Revolution Transaction Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RevolutionTransactionTextBlock" xlink:to="fpay_RevolutionTransactionTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl1" xml:lang="en-US">Additional Convertible Preferred Stock Shares Issued Upon Conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties_lbl0" xml:lang="en-US">Increase (Decrease) in Due to Other Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl1" xml:lang="en-US">Schedule Of Covenant Requirements And Flexshoppers Actual Results</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedComputerSoftwareAdditions_lbl0" xml:lang="en-US">Capitalized Computer Software, Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAdditions" xlink:to="us-gaap_CapitalizedComputerSoftwareAdditions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BasepointCreditAgreementMember_lbl0" xml:lang="en-US">Basepoint Credit Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasepointCreditAgreementMember" xlink:to="fpay_BasepointCreditAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyMember_lbl0" xml:lang="en-US">Related Party [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableDisclosureTextBlock_lbl1" xml:lang="en-US">Loan Payable Disclosure Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureTextBlock" xlink:to="fpay_LoanPayableDisclosureTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoThousandTwentyfourMember_lbl0" xml:lang="en-US">Two Thousand Twentyfour Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoThousandTwentyfourMember" xlink:to="fpay_TwoThousandTwentyfourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl0" xml:lang="en-US">Equity, Attributable to Parent [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchaseProgramPeriodInForce1_lbl0" xml:lang="en-US">Stock Repurchase Program, Period in Force</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramPeriodInForce1" xlink:to="us-gaap_StockRepurchaseProgramPeriodInForce1_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfFutureEstimatedAmortizationExpenseAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfFutureEstimatedAmortizationExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfFutureEstimatedAmortizationExpenseAbstract_lbl" xml:lang="en-US">Schedule Of Future Estimated Amortization Expense Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfFutureEstimatedAmortizationExpenseAbstract" xlink:to="fpay_ScheduleOfFutureEstimatedAmortizationExpenseAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0" xml:lang="en-US">Equity [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantsExpirationPeriods_lbl1" xml:lang="en-US">Warrants Expiration Periods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExpirationPeriods" xlink:to="fpay_WarrantsExpirationPeriods_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Accrued Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">Cash and Cash Equivalents, at Carrying Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl1" xml:lang="en-US">Preferred Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseNetCurrent_lbl2" xml:lang="en-US">Lease Merchandise Net Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNetCurrent" xlink:to="fpay_LeaseMerchandiseNetCurrent_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl0" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointNineSevenMember_lbl0" xml:lang="en-US">Two Point Nine Seven Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointNineSevenMember" xlink:to="fpay_TwoPointNineSevenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl0" xml:lang="en-US">Deferred Income Tax Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Number of Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Option, Nonvested, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock_lbl0" xml:lang="en-US">Restrictions on Cash and Cash Equivalents [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock" xlink:to="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointFourFiveMember_lbl0" xml:lang="en-US">Two Point Four Five Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFourFiveMember" xlink:to="fpay_TwoPointFourFiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PercentageOfEstimatedLosses_lbl1" xml:lang="en-US">Percentage Of Estimated Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PercentageOfEstimatedLosses" xlink:to="fpay_PercentageOfEstimatedLosses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointEightNineMember_lbl0" xml:lang="en-US">Two Point Eight Nine Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointEightNineMember" xlink:to="fpay_TwoPointEightNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketingExpense_lbl0" xml:lang="en-US">Marketing Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketingExpense" xlink:to="us-gaap_MarketingExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanOriginations_lbl1" xml:lang="en-US">Loan Originations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanOriginations" xlink:to="fpay_LoanOriginations_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl0" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl1" xml:lang="en-US">Earnings Per Share, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CustomerRelationshipsMember_lbl0" xml:lang="en-US">Customer Relationships [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerRelationshipsMember" xlink:to="us-gaap_CustomerRelationshipsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl0" xml:lang="en-US">Business Description and Basis of Presentation [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentMaturityDate_lbl0" xml:lang="en-US">Investment Maturity Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentMaturityDate" xlink:to="us-gaap_InvestmentMaturityDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl0" xml:lang="en-US">Retained Earnings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl0" xml:lang="en-US">Preferred Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageRateOfTimeDepositsAbstract_lbl0" xml:lang="en-US">Weighted Average Rate of Time Deposits [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" xlink:to="us-gaap_WeightedAverageRateOfTimeDepositsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeTermOfContract_lbl0" xml:lang="en-US">Derivative, Term of Contract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeTermOfContract" xlink:to="us-gaap_DerivativeTermOfContract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_BoardOfDirectorsChairmanMember_lbl0" xml:lang="en-US">Board of Directors Chairman [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_BoardOfDirectorsChairmanMember" xlink:to="srt_BoardOfDirectorsChairmanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_Collections_lbl1" xml:lang="en-US">Collections</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Collections" xlink:to="fpay_Collections_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfDebt_lbl0" xml:lang="en-US">Repayments of Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfDebt" xlink:to="us-gaap_RepaymentsOfDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract16_lbl0" xml:lang="en-US">Unlabeled Abstract16</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract16" xlink:to="fpay_UnlabeledAbstract16_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DenominatorAbstract_lbl0" xml:lang="en-US">Denominator Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DenominatorAbstract" xlink:to="fpay_DenominatorAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock_lbl0" xml:lang="en-US">Schedule of Nonvested Share Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockCommonMember_lbl0" xml:lang="en-US">Treasury Stock, Common [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockCommonMember" xlink:to="us-gaap_TreasuryStockCommonMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FlexLendingLLCMember_lbl0" xml:lang="en-US">Flex Lending LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FlexLendingLLCMember" xlink:to="fpay_FlexLendingLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember_lbl1" xml:lang="en-US">Website And Internal Use Software Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WebsiteAndInternalUseSoftwareMember" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PercentageOfWeightedAverageCostInventory_lbl0" xml:lang="en-US">Percentage of Weighted Average Cost Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PercentageOfWeightedAverageCostInventory" xlink:to="us-gaap_PercentageOfWeightedAverageCostInventory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl0" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl0" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0" xml:lang="en-US">Significant Accounting Policies [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl0" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoansPercentage_lbl1" xml:lang="en-US">Loans Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoansPercentage" xlink:to="fpay_LoansPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl0" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl0" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl0" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockTextBlock_lbl0" xml:lang="en-US">Treasury Stock [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockTextBlock" xlink:to="us-gaap_TreasuryStockTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate_lbl0" xml:lang="en-US">Short-Term Debt, Percentage Bearing Fixed Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate" xlink:to="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockDividendRatePercentage_lbl0" xml:lang="en-US">Preferred Stock, Dividend Rate, Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendRatePercentage" xlink:to="us-gaap_PreferredStockDividendRatePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl0" xml:lang="en-US">Common Stock, Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl0" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Five</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DilutiveSecuritiesAbstract_lbl0" xml:lang="en-US">Dilutive Securities, Effect on Basic Earnings Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DilutiveSecuritiesAbstract" xlink:to="us-gaap_DilutiveSecuritiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl0" xml:lang="en-US">Schedule of Stockholders&apos; Equity Note, Warrants or Rights [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Depreciation_lbl0" xml:lang="en-US">Depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IncreaseDecreaseInLoansReceivableAtFairValue_lbl1" xml:lang="en-US">Increase Decrease In Loans Receivable At Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLoansReceivableAtFairValue" xlink:to="fpay_IncreaseDecreaseInLoansReceivableAtFairValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseBillingsAndAccruals_lbl1" xml:lang="en-US">Lease Billings And Accruals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseBillingsAndAccruals" xlink:to="fpay_LeaseBillingsAndAccruals_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointFiveFourMember_lbl0" xml:lang="en-US">One Point Five Four Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointFiveFourMember" xlink:to="fpay_OnePointFiveFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue_lbl1" xml:lang="en-US">Sharebased Compensation Arrangement By Sharebased Payment Award Options Expired Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" xlink:to="fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl0" xml:lang="en-US">Prepaid Expense and Other Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl0" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl0" xml:lang="en-US">Additional Paid-in Capital [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CreditAgreementInterestRate_lbl1" xml:lang="en-US">Credit Agreement Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementInterestRate" xlink:to="fpay_CreditAgreementInterestRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseTableTextBlock_lbl1" xml:lang="en-US">Lease Merchandise Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseTableTextBlock" xlink:to="fpay_LeaseMerchandiseTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife_lbl1" xml:lang="en-US">Class Of Warrant Or Right Weighted Average Remaining Contractual Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife" xlink:to="fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl0" xml:lang="en-US">Intangible Assets Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpensesAbstract_lbl0" xml:lang="en-US">Costs and Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment_lbl0" xml:lang="en-US">Interest Costs Capitalized Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestCostsCapitalizedAdjustment" xlink:to="us-gaap_InterestCostsCapitalizedAdjustment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent_lbl0" xml:lang="en-US">Finance Lease, Liability, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityCurrent" xlink:to="us-gaap_FinanceLeaseLiabilityCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl0" xml:lang="en-US">Property, Plant and Equipment, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl0" xml:lang="en-US">Preferred Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel2Member_lbl0" xml:lang="en-US">Fair Value, Inputs, Level 2 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel2Member" xlink:to="us-gaap_FairValueInputsLevel2Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CommonStockOptionsAndPerformanceShareUnitsMember_lbl0" xml:lang="en-US">Common Stock Options And Performance Share Units Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockOptionsAndPerformanceShareUnitsMember" xlink:to="fpay_CommonStockOptionsAndPerformanceShareUnitsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl0" xml:lang="en-US">Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseOther_lbl0" xml:lang="en-US">Interest Expense, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent_lbl0" xml:lang="en-US">Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" xlink:to="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock_lbl0" xml:lang="en-US">Payments for Repurchase of Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:to="us-gaap_PaymentsForRepurchaseOfCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl0" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl0" xml:lang="en-US">Debt Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Discount Rate, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_MarketingCostsPolicyTextBlock_lbl1" xml:lang="en-US">Marketing Costs Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarketingCostsPolicyTextBlock" xlink:to="fpay_MarketingCostsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IncreaseDecreaseInLeaseLiability_lbl1" xml:lang="en-US">Increase Decrease In Lease Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseLiability" xlink:to="fpay_IncreaseDecreaseInLeaseLiability_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Three</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ComputersAndSoftwareMember_lbl1" xml:lang="en-US">Computers And Software Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ComputersAndSoftwareMember" xlink:to="fpay_ComputersAndSoftwareMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl0" xml:lang="en-US">Increase (Decrease) in Operating Capital [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseCost_lbl0" xml:lang="en-US">Lease, Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCost" xlink:to="us-gaap_LeaseCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockMember_lbl0" xml:lang="en-US">Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockMember" xlink:to="us-gaap_PreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointTwoFiveTwoMember_lbl0" xml:lang="en-US">One Point Two Five Two Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointTwoFiveTwoMember" xlink:to="fpay_OnePointTwoFiveTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract10_lbl0" xml:lang="en-US">Unlabeled Abstract10</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract10" xlink:to="fpay_UnlabeledAbstract10_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract11_lbl0" xml:lang="en-US">Unlabeled Abstract11</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract11" xlink:to="fpay_UnlabeledAbstract11_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract14_lbl0" xml:lang="en-US">Unlabeled Abstract14</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract14" xlink:to="fpay_UnlabeledAbstract14_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl1" xml:lang="en-US">Promissory Notes To Related Parties Net Of Current Portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:to="fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract15_lbl0" xml:lang="en-US">Unlabeled Abstract15</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract15" xlink:to="fpay_UnlabeledAbstract15_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract12_lbl0" xml:lang="en-US">Unlabeled Abstract12</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract12" xlink:to="fpay_UnlabeledAbstract12_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract13_lbl0" xml:lang="en-US">Unlabeled Abstract13</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract13" xlink:to="fpay_UnlabeledAbstract13_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FurnitureAndFixturesMember_lbl0" xml:lang="en-US">Furniture and Fixtures [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FurnitureAndFixturesMember" xlink:to="us-gaap_FurnitureAndFixturesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl0" xml:lang="en-US">Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Stockbased Compensation Expense Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock" xlink:to="fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract_lbl" xml:lang="en-US">Schedule Of Quantitative Information About The Inputs Used In Fair Value Measurement Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract" xlink:to="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LibertyLoanBrandMember_lbl0" xml:lang="en-US">Liberty Loan Brand Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LibertyLoanBrandMember" xlink:to="fpay_LibertyLoanBrandMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestorMember_lbl0" xml:lang="en-US">Investor [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestorMember" xlink:to="us-gaap_InvestorMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedPayrollTaxesCurrent_lbl0" xml:lang="en-US">Accrued Payroll Taxes, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedPayrollTaxesCurrent" xlink:to="us-gaap_AccruedPayrollTaxesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherDepreciationAndAmortization_lbl0" xml:lang="en-US">Other Depreciation and Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDepreciationAndAmortization" xlink:to="us-gaap_OtherDepreciationAndAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantExercisePriceIncrease_lbl0" xml:lang="en-US">Warrant, Exercise Price, Increase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceIncrease" xlink:to="us-gaap_WarrantExercisePriceIncrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_WeightedAverageMember_lbl0" xml:lang="en-US">Weighted Average [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_WeightedAverageMember" xlink:to="srt_WeightedAverageMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PatentsMember_lbl0" xml:lang="en-US">Patents [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PatentsMember" xlink:to="us-gaap_PatentsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract2_lbl0" xml:lang="en-US">Unlabeled Abstract2</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract2" xlink:to="fpay_UnlabeledAbstract2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract1_lbl0" xml:lang="en-US">Unlabeled Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract1" xlink:to="fpay_UnlabeledAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract4_lbl0" xml:lang="en-US">Unlabeled Abstract4</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract4" xlink:to="fpay_UnlabeledAbstract4_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Segment Reporting, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract3_lbl0" xml:lang="en-US">Unlabeled Abstract3</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract3" xlink:to="fpay_UnlabeledAbstract3_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Allowance For Doubtful Accounts Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CreditAgreementMember_lbl1" xml:lang="en-US">Credit Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementMember" xlink:to="fpay_CreditAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract0_lbl0" xml:lang="en-US">Unlabeled Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract0" xlink:to="fpay_UnlabeledAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RequiredCovenantMember_lbl0" xml:lang="en-US">Required Covenant Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RequiredCovenantMember" xlink:to="fpay_RequiredCovenantMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSalesOfConsumerLoans_lbl0" xml:lang="en-US">Gain (Loss) on Sales of Consumer Loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSalesOfConsumerLoans" xlink:to="us-gaap_GainLossOnSalesOfConsumerLoans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract9_lbl0" xml:lang="en-US">Unlabeled Abstract9</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract9" xlink:to="fpay_UnlabeledAbstract9_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt_lbl0" xml:lang="en-US">Proceeds from Related Party Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract6_lbl0" xml:lang="en-US">Unlabeled Abstract6</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract6" xlink:to="fpay_UnlabeledAbstract6_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract5_lbl0" xml:lang="en-US">Unlabeled Abstract5</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract5" xlink:to="fpay_UnlabeledAbstract5_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract8_lbl0" xml:lang="en-US">Unlabeled Abstract8</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract8" xlink:to="fpay_UnlabeledAbstract8_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_InterestAndFees_lbl1" xml:lang="en-US">Interest And Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestAndFees" xlink:to="fpay_InterestAndFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract7_lbl0" xml:lang="en-US">Unlabeled Abstract7</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract7" xlink:to="fpay_UnlabeledAbstract7_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseNetPolicyTextBlock_lbl1" xml:lang="en-US">Lease Merchandise Net Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseNetPolicyTextBlock" xlink:to="fpay_LeaseMerchandiseNetPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseAtGross_lbl1" xml:lang="en-US">Lease Merchandise At Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseAtGross" xlink:to="fpay_LeaseMerchandiseAtGross_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ThreePointEightNineMember_lbl0" xml:lang="en-US">Three Point Eight Nine Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointEightNineMember" xlink:to="fpay_ThreePointEightNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSevenSixMember_lbl0" xml:lang="en-US">One Point Seven Six Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSevenSixMember" xlink:to="fpay_OnePointSevenSixMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract_lbl" xml:lang="en-US">Schedule Of Number Of Common Shares Issuable Upon Conversion Or Exercise Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract" xlink:to="fpay_ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PurchasesOfDataCosts_lbl1" xml:lang="en-US">Purchases Of Data Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PurchasesOfDataCosts" xlink:to="fpay_PurchasesOfDataCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseLiabilities_lbl1" xml:lang="en-US">Lease Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseLiabilities" xlink:to="fpay_LeaseLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ProceedsFromIssuancesOfWarrants_lbl1" xml:lang="en-US">Proceeds From Issuances Of Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ProceedsFromIssuancesOfWarrants" xlink:to="fpay_ProceedsFromIssuancesOfWarrants_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSixNineMember_lbl0" xml:lang="en-US">One Point Six Nine Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixNineMember" xlink:to="fpay_OnePointSixNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInLeasingReceivables_lbl0" xml:lang="en-US">Increase (Decrease) in Leasing Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInLeasingReceivables" xlink:to="us-gaap_IncreaseDecreaseInLeasingReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_lbl0" xml:lang="en-US">Stock Repurchase Program, Remaining Authorized Repurchase Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" xlink:to="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl0" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnlabeledAbstract_lbl0" xml:lang="en-US">Unlabeled Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnlabeledAbstract" xlink:to="fpay_UnlabeledAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLoansPayable_lbl0" xml:lang="en-US">Loans Payable, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl1" xml:lang="en-US">Common Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant_lbl0" xml:lang="en-US">Defined Benefit Plan, Plan Assets, Contributions by Plan Participant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" xlink:to="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssets_lbl0" xml:lang="en-US">Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl3" xml:lang="en-US">Equity, Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DueDateExtensionOfWarrants_lbl2" xml:lang="en-US">Due Date Extension Of Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DueDateExtensionOfWarrants" xlink:to="fpay_DueDateExtensionOfWarrants_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantsExpirationPeriod_lbl1" xml:lang="en-US">Warrants Expiration Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExpirationPeriod" xlink:to="fpay_WarrantsExpirationPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl0" xml:lang="en-US">Share-Based Payment Arrangement [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNoteRelatedToAcquisition1_lbl2" xml:lang="en-US">Promissory Note Related To Acquisition1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteRelatedToAcquisition1" xlink:to="fpay_PromissoryNoteRelatedToAcquisition1_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PreferredStockStatedValue_lbl1" xml:lang="en-US">Preferred Stock Stated Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValue" xlink:to="fpay_PreferredStockStatedValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Option, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentMember_lbl0" xml:lang="en-US">Property, Plant and Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentMember" xlink:to="us-gaap_PropertyPlantAndEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate During Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:to="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NetChargeOff_lbl1" xml:lang="en-US">Net Charge Off</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChargeOff" xlink:to="fpay_NetChargeOff_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointZeroEightMember_lbl0" xml:lang="en-US">Two Point Zero Eight Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroEightMember" xlink:to="fpay_TwoPointZeroEightMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl0" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0" xml:lang="en-US">Debt Instrument, Increase, Accrued Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_GrossProceeds_lbl1" xml:lang="en-US">Gross Proceeds</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_GrossProceeds" xlink:to="fpay_GrossProceeds_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl0" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions_lbl0" xml:lang="en-US">Asset at Fair Value, Changes in Fair Value Resulting from Changes in Assumptions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions" xlink:to="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Fair Value Measurement, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl0" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl0" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl0" xml:lang="en-US">Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:to="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl0" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyDisclosures_lbl0" xml:lang="en-US">Contingencies Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyDisclosures" xlink:to="us-gaap_LossContingencyDisclosures_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AgreementAxis_lbl1" xml:lang="en-US">Agreement Axis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementAxis_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference_lbl0" xml:lang="en-US">Fair Value, Option, Loans Held as Assets, 90 Days or More Past Due, Aggregate Difference</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl0" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0" xml:lang="en-US">Proceeds from Issuance of Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WriteOffOfDeferredDebtIssuanceCost_lbl0" xml:lang="en-US">Deferred Debt Issuance Cost, Writeoff</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WriteOffOfDeferredDebtIssuanceCost" xlink:to="us-gaap_WriteOffOfDeferredDebtIssuanceCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentInterestRate_lbl1" xml:lang="en-US">Investment Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentInterestRate" xlink:to="us-gaap_InvestmentInterestRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0" xml:lang="en-US">Condensed Balance Sheet [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoThousandTwentyfiveMember_lbl1" xml:lang="en-US">Two Thousand Twentyfive Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoThousandTwentyfiveMember" xlink:to="fpay_TwoThousandTwentyfiveMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense_lbl0" xml:lang="en-US">Unamortized Debt Issuance Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnamortizedDebtIssuanceExpense" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted, Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Noncash Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CommonStockWarrantsMember_lbl0" xml:lang="en-US">Common Stock Warrants Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockWarrantsMember" xlink:to="fpay_CommonStockWarrantsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointSevenEightMember_lbl0" xml:lang="en-US">Two Point Seven Eight Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointSevenEightMember" xlink:to="fpay_TwoPointSevenEightMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_HRussellHeiserMember_lbl0" xml:lang="en-US">HRussell Heiser Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_HRussellHeiserMember" xlink:to="fpay_HRussellHeiserMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instrument Other than Option, Nonvested, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl0" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsDisclosureTextBlock_lbl0" xml:lang="en-US">Commitments Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsDisclosureTextBlock" xlink:to="us-gaap_CommitmentsDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionMember_lbl1" xml:lang="en-US">Equity Option [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionMember" xlink:to="us-gaap_StockOptionMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl0" xml:lang="en-US">Other Preferred Stock Dividends and Adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:to="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl2" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiability_lbl0" xml:lang="en-US">Finance Lease, Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiability" xlink:to="us-gaap_FinanceLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0" xml:lang="en-US">Property, Plant and Equipment, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl0" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest_lbl0" xml:lang="en-US">Line of Credit Facility, Increase, Accrued Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest" xlink:to="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfNotesPayable_lbl0" xml:lang="en-US">Repayments of Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfNotesPayable" xlink:to="us-gaap_RepaymentsOfNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl0" xml:lang="en-US">Fair Value, Inputs, Level 3 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="us-gaap_FairValueInputsLevel3Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium_lbl0" xml:lang="en-US">Amortization of Debt Discount (Premium)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfDebtDiscountPremium" xlink:to="us-gaap_AmortizationOfDebtDiscountPremium_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseRevenuesAndFeesNet_lbl1" xml:lang="en-US">Lease Revenues And Fees Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFeesNet" xlink:to="fpay_LeaseRevenuesAndFeesNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SellerNoteMember_lbl0" xml:lang="en-US">Seller Note Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SellerNoteMember" xlink:to="fpay_SellerNoteMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Lessor Revenues And Fees Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock" xlink:to="fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasePayments_lbl0" xml:lang="en-US">Operating Lease, Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, Undiscounted Excess Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Concerning Loan Receivables At Fair Value Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock" xlink:to="fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl1" xml:lang="en-US">Earnings Per Share, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl0" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointNineFiveMember_lbl0" xml:lang="en-US">One Point Nine Five Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointNineFiveMember" xlink:to="fpay_OnePointNineFiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ClassOfWarrantOrRightIssued_lbl1" xml:lang="en-US">Class Of Warrant Or Right Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ClassOfWarrantOrRightIssued" xlink:to="fpay_ClassOfWarrantOrRightIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorLeasesPolicyTextBlock_lbl0" xml:lang="en-US">Lessor, Leases [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorLeasesPolicyTextBlock" xlink:to="us-gaap_LessorLeasesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Intrinsic Value, Amount Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PerformanceStockUnitsMember_lbl1" xml:lang="en-US">Performance Stock Units Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PerformanceStockUnitsMember" xlink:to="fpay_PerformanceStockUnitsMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract_lbl" xml:lang="en-US">Statement of Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_lbl0" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_lbl0" xml:lang="en-US">Finance Lease, Liability, Undiscounted Excess Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointSevenNineMember_lbl0" xml:lang="en-US">Two Point Seven Nine Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointSevenNineMember" xlink:to="fpay_TwoPointSevenNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl0" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl0" xml:lang="en-US">Common Stock, Value, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_lbl0" xml:lang="en-US">Finance Lease, Liability, to be Paid, Year One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaidInKindInterest_lbl0" xml:lang="en-US">Paid-in-Kind Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaidInKindInterest" xlink:to="us-gaap_PaidInKindInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Four</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent_lbl0" xml:lang="en-US">Finance Lease, Liability, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:to="us-gaap_FinanceLeaseLiabilityNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfFinancingCosts_lbl0" xml:lang="en-US">Amortization of Debt Issuance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCosts" xlink:to="us-gaap_AmortizationOfFinancingCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableGrossCurrent_lbl0" xml:lang="en-US">Accounts Receivable, before Allowance for Credit Loss, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableGrossCurrent" xlink:to="us-gaap_AccountsReceivableGrossCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl0" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointZeroZeroMember_lbl0" xml:lang="en-US">Two Point Zero Zero Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroZeroMember" xlink:to="fpay_TwoPointZeroZeroMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointZeroOneMember_lbl0" xml:lang="en-US">Two Point Zero One Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointZeroOneMember" xlink:to="fpay_TwoPointZeroOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDue_lbl0" xml:lang="en-US">Finance Lease, Liability, to be Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValue_lbl0" xml:lang="en-US">Treasury Stock, Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl0" xml:lang="en-US">Revenues [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertiblePreferredStockMember_lbl0" xml:lang="en-US">Convertible Preferred Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockMember" xlink:to="us-gaap_ConvertiblePreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl0" xml:lang="en-US">Convertible Preferred Stock, Shares Issued upon Conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl0" xml:lang="en-US">Entity Address, State or Province</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock_lbl1" xml:lang="en-US">Net Income Attributable To Series1 Convertible Preferred Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock" xlink:to="fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS_lbl1" xml:lang="en-US">Net Incomeloss Attributable To Common Shares Numerator For Basic EPS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" xlink:to="fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability_lbl0" xml:lang="en-US">Increase (Decrease) in Operating Lease Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:to="us-gaap_IncreaseDecreaseInOperatingLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpenses_lbl0" xml:lang="en-US">Costs and Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_CostsAndExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashCurrent_lbl0" xml:lang="en-US">Restricted Cash, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashCurrent" xlink:to="us-gaap_RestrictedCashCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl1" xml:lang="en-US">Amortization of Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl0" xml:lang="en-US">Income Taxes Paid, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonCoreMember_lbl0" xml:lang="en-US">Non-core [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonCoreMember" xlink:to="us-gaap_NonCoreMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl0" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockDividendsPerShareCashPaid_lbl0" xml:lang="en-US">Preferred Stock, Dividends, Per Share, Cash Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendsPerShareCashPaid" xlink:to="us-gaap_PreferredStockDividendsPerShareCashPaid_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_lbl3" xml:lang="en-US">Series One Convertible Preferred Stock Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Leases [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LiquidityGreaterThanAmount_lbl1" xml:lang="en-US">Liquidity Greater Than Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LiquidityGreaterThanAmount" xlink:to="fpay_LiquidityGreaterThanAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Quantitative Information About The Inputs Used In Fair Value Measurement Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock" xlink:to="fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm_lbl0" xml:lang="en-US">Lessee, Finance Lease, Remaining Lease Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm" xlink:to="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl0" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantExercisePrice_lbl1" xml:lang="en-US">Warrant Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantExercisePrice" xlink:to="fpay_WarrantExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl0" xml:lang="en-US">Accounts Payable, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PolicyLoansReceivablePolicy_lbl0" xml:lang="en-US">Policy Loans Receivable, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PolicyLoansReceivablePolicy" xlink:to="us-gaap_PolicyLoansReceivablePolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferred_lbl0" xml:lang="en-US">Asset Acquisition, Consideration Transferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionConsiderationTransferred" xlink:to="us-gaap_AssetAcquisitionConsiderationTransferred_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl0" xml:lang="en-US">Common Stock, Convertible, Conversion Price, Decrease</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl0" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl1" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EffectOfDilutiveSecuritieSinShares_lbl1" xml:lang="en-US">Effect Of Dilutive Securitie Sin Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EffectOfDilutiveSecuritieSinShares" xlink:to="fpay_EffectOfDilutiveSecuritieSinShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference_lbl0" xml:lang="en-US">Fair Value, Option, Loans Held as Assets, Aggregate Difference</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl0" xml:lang="en-US">Property, Plant and Equipment, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel1Member_lbl0" xml:lang="en-US">Fair Value, Inputs, Level 1 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel1Member" xlink:to="us-gaap_FairValueInputsLevel1Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl1" xml:lang="en-US">Finite-Lived Intangible Asset, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseLiabilityNonCurrent_lbl1" xml:lang="en-US">Lease Liability Non Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseLiabilityNonCurrent" xlink:to="fpay_LeaseLiabilityNonCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl0" xml:lang="en-US">Share-Based Payment Arrangement [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Employee Related Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent_lbl2" xml:lang="en-US">Financing Receivable, after Allowance for Credit Loss, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl2" xml:lang="en-US">Accounts Receivable, Credit Loss Expense (Reversal)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl0" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConversionOfStockSharesConverted1_lbl0" xml:lang="en-US">Conversion of Stock, Shares Converted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesConverted1" xlink:to="us-gaap_ConversionOfStockSharesConverted1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Tax Credit, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayable_lbl0" xml:lang="en-US">Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayable" xlink:to="us-gaap_NotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromLinesOfCredit_lbl1" xml:lang="en-US">Proceeds from Lines of Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLinesOfCredit" xlink:to="us-gaap_ProceedsFromLinesOfCredit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl0" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt_lbl0" xml:lang="en-US">Repayments of Related Party Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementsRecurringMember_lbl1" xml:lang="en-US">Fair Value, Recurring [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsRecurringMember" xlink:to="us-gaap_FairValueMeasurementsRecurringMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSaleOfProperties_lbl0" xml:lang="en-US">Gain (Loss) on Sale of Properties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfProperties" xlink:to="us-gaap_GainLossOnSaleOfProperties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance_lbl1" xml:lang="en-US">Lease Receivables Balances Charged Off Against Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance" xlink:to="fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ActualPositionMember_lbl0" xml:lang="en-US">Actual Position Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ActualPositionMember" xlink:to="fpay_ActualPositionMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement_lbl1" xml:lang="en-US">Repayment Of Loan Payable Under Basepoint Credit Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement" xlink:to="fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl0" xml:lang="en-US">Increase (Decrease) in Security Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent_lbl1" xml:lang="en-US">Finance Lease, Weighted Average Discount Rate, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl0" xml:lang="en-US">Reclassification, Comparability Adjustment [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LargestBenefitPercentage_lbl1" xml:lang="en-US">Largest Benefit Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LargestBenefitPercentage" xlink:to="fpay_LargestBenefitPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl0" xml:lang="en-US">Investment Owned, Balance, Principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl0" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl1" xml:lang="en-US">Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExpenseRelatedToWarrants_lbl1" xml:lang="en-US">Expense Related To Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExpenseRelatedToWarrants" xlink:to="fpay_ExpenseRelatedToWarrants_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForRent_lbl0" xml:lang="en-US">Payments for Rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRent" xlink:to="us-gaap_PaymentsForRent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference_lbl0" xml:lang="en-US">Fair Value, Option, Loans Held as Assets, Aggregate Amount in Nonaccrual Status, Aggregated Difference</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByParent_lbl0" xml:lang="en-US">Subsidiary, Ownership Percentage, Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByParent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ThreePointZeroNineMember_lbl0" xml:lang="en-US">Three Point Zero Nine Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointZeroNineMember" xlink:to="fpay_ThreePointZeroNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl0" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeePercentage_lbl0" xml:lang="en-US">Line of Credit Facility, Commitment Fee Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NrnsMember_lbl0" xml:lang="en-US">Nrns Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NrnsMember" xlink:to="fpay_NrnsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ChiefFinancialOfficerMember_lbl0" xml:lang="en-US">Chief Financial Officer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ChiefFinancialOfficerMember" xlink:to="srt_ChiefFinancialOfficerMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl1" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl0" xml:lang="en-US">Long-Term Debt, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl0" xml:lang="en-US">Operating Income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_lbl0" xml:lang="en-US">Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl0" xml:lang="en-US">Adjustments to Additional Paid in Capital, Warrant Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl0" xml:lang="en-US">Operating Lease, Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl0" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockCommonShares_lbl0" xml:lang="en-US">Treasury Stock, Common, Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockCommonShares" xlink:to="us-gaap_TreasuryStockCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNotesPayable_lbl0" xml:lang="en-US">Other Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoThousandTwentythreeMember_lbl0" xml:lang="en-US">Two Thousand Twentythree Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoThousandTwentythreeMember" xlink:to="fpay_TwoThousandTwentythreeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BearInterestRate._lbl1" xml:lang="en-US">Bear Interest Rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BearInterestRate." xlink:to="fpay_BearInterestRate._lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl0" xml:lang="en-US">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl0" xml:lang="en-US">Liabilities, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FlexRevolutionLLCMember_lbl0" xml:lang="en-US">Flex Revolution LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FlexRevolutionLLCMember" xlink:to="fpay_FlexRevolutionLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LettersOfCreditOutstandingAmount_lbl1" xml:lang="en-US">Letters of Credit Outstanding, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LettersOfCreditOutstandingAmount" xlink:to="us-gaap_LettersOfCreditOutstandingAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseLiabilityCurrent_lbl1" xml:lang="en-US">Lease Liability Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseLiabilityCurrent" xlink:to="fpay_LeaseLiabilityCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl1" xml:lang="en-US">Depreciation, Depletion and Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset_lbl0" xml:lang="en-US">Finance Lease, Right-of-Use Asset, after Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseRightOfUseAsset" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_lbl0" xml:lang="en-US">Line of Credit Facility, Interest Rate at Period End</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:to="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ForfeitedAggregateIntrinsicValue_lbl1" xml:lang="en-US">Forfeited Aggregate Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ForfeitedAggregateIntrinsicValue" xlink:to="fpay_ForfeitedAggregateIntrinsicValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LaborAndRelatedExpense_lbl0" xml:lang="en-US">Labor and Related Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LaborAndRelatedExpense" xlink:to="us-gaap_LaborAndRelatedExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherBorrowings_lbl0" xml:lang="en-US">Other Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherBorrowings" xlink:to="us-gaap_OtherBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsFiniteLivedPolicy_lbl0" xml:lang="en-US">Intangible Assets, Finite-Lived, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsFiniteLivedPolicy" xlink:to="us-gaap_IntangibleAssetsFiniteLivedPolicy_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl1" xml:lang="en-US">Interest Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAbstract_lbl0" xml:lang="en-US">Net Income (Loss) Attributable to Parent [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAbstract" xlink:to="us-gaap_NetIncomeLossAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount_lbl1" xml:lang="en-US">Net Changes In The Fair Value Of Loans Receivable At Fair Value Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ThreePointOneSevenMember_lbl0" xml:lang="en-US">Three Point One Seven Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointOneSevenMember" xlink:to="fpay_ThreePointOneSevenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl0" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts_lbl0" xml:lang="en-US">Payments of Debt Issuance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl1" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Aggregate Intrinsic Value Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AreaOfLand_lbl0" xml:lang="en-US">Area of Land</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AreaOfLand" xlink:to="us-gaap_AreaOfLand_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BusinessCombinationBargainPrice_lbl1" xml:lang="en-US">Business Combination Bargain Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BusinessCombinationBargainPrice" xlink:to="fpay_BusinessCombinationBargainPrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSixEightMember_lbl0" xml:lang="en-US">One Point Six Eight Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixEightMember" xlink:to="fpay_OnePointSixEightMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock_lbl0" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DataCostsPolicyTextBlock_lbl1" xml:lang="en-US">Data Costs Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DataCostsPolicyTextBlock" xlink:to="fpay_DataCostsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0" xml:lang="en-US">Liabilities and Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointFiveThreeMember_lbl0" xml:lang="en-US">Two Point Five Three Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveThreeMember" xlink:to="fpay_TwoPointFiveThreeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesMember_lbl0" xml:lang="en-US">Promissory Notes Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesMember" xlink:to="fpay_PromissoryNotesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseAssets_lbl1" xml:lang="en-US">Lease Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseAssets" xlink:to="fpay_LeaseAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CustomerListsMember_lbl0" xml:lang="en-US">Customer Lists [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerListsMember" xlink:to="us-gaap_CustomerListsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Stock Options Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed_lbl1" xml:lang="en-US">Consolidated Total Debt To Equity Book Value Ratio Not To Exceed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" xlink:to="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeferredDebtIssuanceCostsMember_lbl0" xml:lang="en-US">Deferred Debt Issuance Costs Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredDebtIssuanceCostsMember" xlink:to="fpay_DeferredDebtIssuanceCostsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointsTwoFiveMember_lbl0" xml:lang="en-US">One Points Two Five Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointsTwoFiveMember" xlink:to="fpay_OnePointsTwoFiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointFiveZeroMember_lbl0" xml:lang="en-US">Two Point Five Zero Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointFiveZeroMember" xlink:to="fpay_TwoPointFiveZeroMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl1" xml:lang="en-US">Treasury Stock, Value, Acquired, Cost Method</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeferredDebtIssuanceCostsPolicyTextBlock_lbl1" xml:lang="en-US">Deferred Debt Issuance Costs Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeferredDebtIssuanceCostsPolicyTextBlock" xlink:to="fpay_DeferredDebtIssuanceCostsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl0" xml:lang="en-US">Assets, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TwoPointEightThreeMember_lbl0" xml:lang="en-US">Two Point Eight Three Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TwoPointEightThreeMember" xlink:to="fpay_TwoPointEightThreeMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfStockOptionAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfStockOptionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfStockOptionAbstract_lbl" xml:lang="en-US">Schedule Of Stock Option Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockOptionAbstract" xlink:to="fpay_ScheduleOfStockOptionAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_lbl0" xml:lang="en-US">Stock Repurchase Program, Number of Shares Authorized to be Repurchased</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:to="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl0" xml:lang="en-US">Debt Instrument, Unamortized Premium, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NRNSNoteMember_lbl1" xml:lang="en-US">NRNSNote Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NRNSNoteMember" xlink:to="fpay_NRNSNoteMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl0" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Remaining Lease Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Next Rolling 12 Months</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_lbl0" xml:lang="en-US">Class of Warrant or Right, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ImpairmentReserve_lbl1" xml:lang="en-US">Impairment Reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ImpairmentReserve" xlink:to="fpay_ImpairmentReserve_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl0" xml:lang="en-US">Other Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPayment_lbl0" xml:lang="en-US">Debt Instrument, Periodic Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPayment" xlink:to="us-gaap_DebtInstrumentPeriodicPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl0" xml:lang="en-US">Proceeds from Stock Options Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_InterestExpenseDebtIncludingAmortization_lbl1" xml:lang="en-US">Interest Expense Debt Including Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenseDebtIncludingAmortization" xlink:to="fpay_InterestExpenseDebtIncludingAmortization_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LenderFee_lbl1" xml:lang="en-US">Lender Fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LenderFee" xlink:to="fpay_LenderFee_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ThreePointTwoSevenMember_lbl0" xml:lang="en-US">Three Point Two Seven Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ThreePointTwoSevenMember" xlink:to="fpay_ThreePointTwoSevenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingExpensesPolicyTextBlock_lbl1" xml:lang="en-US">Operating Expenses Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingExpensesPolicyTextBlock" xlink:to="fpay_OperatingExpensesPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl0" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NetOfDiscountAcquisition_lbl1" xml:lang="en-US">Net Of Discount Acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetOfDiscountAcquisition" xlink:to="fpay_NetOfDiscountAcquisition_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FlexShopperLLCMember_lbl0" xml:lang="en-US">Flex Shopper LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FlexShopperLLCMember" xlink:to="fpay_FlexShopperLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointFourZeroMember_lbl0" xml:lang="en-US">One Point Four Zero Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointFourZeroMember" xlink:to="fpay_OnePointFourZeroMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherGeneralExpense_lbl0" xml:lang="en-US">Other General Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherGeneralExpense" xlink:to="us-gaap_OtherGeneralExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl0" xml:lang="en-US">Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl1" xml:lang="en-US">Schedule Of Undiscounted Finance Lease Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IncreasedCommitmentAmount_lbl1" xml:lang="en-US">Increased Commitment Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreasedCommitmentAmount" xlink:to="fpay_IncreasedCommitmentAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfBankDebt_lbl0" xml:lang="en-US">Repayments of Bank Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfBankDebt" xlink:to="us-gaap_RepaymentsOfBankDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl0" xml:lang="en-US">Debt Instrument, Face Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesAndLoansPayable_lbl0" xml:lang="en-US">Notes and Loans Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansPayable" xlink:to="us-gaap_NotesAndLoansPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl0" xml:lang="en-US">Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl1" xml:lang="en-US">Schedule Or Description Of Weighted Average Discount Rate And Weighted Average Remaining Lease Term1 Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl1" xml:lang="en-US">Operating Leases Rent Expense Monthly Rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:to="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl0" xml:lang="en-US">Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl0" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_Series2ConvertiblePreferredStockMember_lbl0" xml:lang="en-US">Series2 Convertible Preferred Stock Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Series2ConvertiblePreferredStockMember" xlink:to="fpay_Series2ConvertiblePreferredStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl0" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseRevenuesAndFees_lbl1" xml:lang="en-US">Lease Revenues And Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseRevenuesAndFees" xlink:to="fpay_LeaseRevenuesAndFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl0" xml:lang="en-US">Fair Value of Financial Instruments, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl0" xml:lang="en-US">Common Stock, Shares, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl0" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems_lbl0" xml:lang="en-US">Summaryof Significant Accounting Policies Tables Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="fpay_SummaryofSignificantAccountingPoliciesTablesLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0" xml:lang="en-US">Class of Warrant or Right, Exercise Price of Warrants or Rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl1" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue_lbl2" xml:lang="en-US">Net Changes In The Fair Value Of Loans Receivable At Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:to="fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl1" xml:lang="en-US">Intangible Assets, Net (Excluding Goodwill)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PurchasesOfLoanParticipation_lbl1" xml:lang="en-US">Purchases Of Loan Participation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PurchasesOfLoanParticipation" xlink:to="fpay_PurchasesOfLoanParticipation_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl1" xml:lang="en-US">Convertible Series Two Preferred Stock Upon Exercise Of Warrants Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl1" xml:lang="en-US">Accounts Receivable, after Allowance for Credit Loss, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl0" xml:lang="en-US">Additional Paid in Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_lbl0" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CommonStockOptionsMember_lbl0" xml:lang="en-US">Common Stock Options Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CommonStockOptionsMember" xlink:to="fpay_CommonStockOptionsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl0" xml:lang="en-US">Debt Instrument, Maturity Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeeAmount_lbl0" xml:lang="en-US">Line of Credit Facility, Commitment Fee Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeeAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl2" xml:lang="en-US">Net Income (Loss) Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLongTermDebtNoncurrent_lbl1" xml:lang="en-US">Other Long-Term Debt, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermDebtNoncurrent" xlink:to="us-gaap_OtherLongTermDebtNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Accounts Payable Under Promissory Notes Payable Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl0" xml:lang="en-US">Preferred Stock, Value, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract_lbl0" xml:lang="en-US">Basic And Diluted Loss Income Per Common Share Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract" xlink:to="fpay_BasicAndDilutedLossIncomePerCommonShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl0" xml:lang="en-US">Document Quarterly Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointSixTwoMember_lbl0" xml:lang="en-US">One Point Six Two Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointSixTwoMember" xlink:to="fpay_OnePointSixTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction_lbl0" xml:lang="en-US">Purchase Of Loan Portfolio In Revolution Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction" xlink:to="fpay_PurchaseOfLoanPortfolioInRevolutionTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointNineOneMember_lbl0" xml:lang="en-US">One Point Nine One Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointNineOneMember" xlink:to="fpay_OnePointNineOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BasepointCreditAgreementTextBlock_lbl1" xml:lang="en-US">Basepoint Credit Agreement Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasepointCreditAgreementTextBlock" xlink:to="fpay_BasepointCreditAgreementTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Cash_lbl0" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl0" xml:lang="en-US">APIC, Share-Based Payment Arrangement, Option, Increase for Cost Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl0" xml:lang="en-US">Operating Lease, Right-of-Use Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl1" xml:lang="en-US">Preferred Stock, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl0" xml:lang="en-US">Consolidation, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_lbl1" xml:lang="en-US">Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl0" xml:lang="en-US">Accrued Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfLinesOfCredit_lbl0" xml:lang="en-US">Repayments of Lines of Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLinesOfCredit" xlink:to="us-gaap_RepaymentsOfLinesOfCredit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OnePointThreeFourMember_lbl0" xml:lang="en-US">One Point Three Four Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OnePointThreeFourMember" xlink:to="fpay_OnePointThreeFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl0" xml:lang="en-US">Operating Lease, Liability, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_Series1ConvertiblePreferredStockMember_lbl1" xml:lang="en-US">Series1 Convertible Preferred Stock Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Series1ConvertiblePreferredStockMember" xlink:to="fpay_Series1ConvertiblePreferredStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionAllowances_lbl0" xml:lang="en-US">Revenue Recognition, Allowances [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionAllowances" xlink:to="us-gaap_RevenueRecognitionAllowances_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FranchiseeContractbasedAgreementsMember_lbl0" xml:lang="en-US">Franchisee Contractbased Agreements Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FranchiseeContractbasedAgreementsMember" xlink:to="fpay_FranchiseeContractbasedAgreementsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="fpay_ScheduleOfOutstandingStockWarrantsAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfOutstandingStockWarrantsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfOutstandingStockWarrantsAbstract_lbl" xml:lang="en-US">Schedule Of Outstanding Stock Warrants Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfOutstandingStockWarrantsAbstract" xlink:to="fpay_ScheduleOfOutstandingStockWarrantsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseDebt_lbl0" xml:lang="en-US">Interest Expense, Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="us-gaap_InterestExpenseDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl0" xml:lang="en-US">Finance Lease, Liability, to be Paid, Remainder of Fiscal Year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl0" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss, Writeoff</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockSharesAcquired_lbl0" xml:lang="en-US">Treasury Stock, Shares, Acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockSharesAcquired" xlink:to="us-gaap_TreasuryStockSharesAcquired_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl0" xml:lang="en-US">Software to be Sold, Leased, or Otherwise Marketed, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:to="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock_lbl0" xml:lang="en-US">Compensation and Employee Benefit Plans [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" xlink:to="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock_lbl0"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>8
<FILENAME>fpay-20230930_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Tue Nov 14 17:13:25 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedBalanceSheet" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedIncomeStatement" roleURI="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ShareholdersEquityType2or3" roleURI="http://anchorfundingservices.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ConsolidatedCashFlow" roleURI="http://anchorfundingservices.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_BasisofPresentation" roleURI="http://anchorfundingservices.com/role/BasisofPresentation"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_Business" roleURI="http://anchorfundingservices.com/role/Business"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_SummaryofSignificantAccountingPolicies" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_Leases" roleURI="http://anchorfundingservices.com/role/Leases"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PropertyandEquipment" roleURI="http://anchorfundingservices.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IntangibleAssets" roleURI="http://anchorfundingservices.com/role/IntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PromissoryNotesRelatedParties" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LoanPayableUnderCreditAgreement" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_CapitalStructure" roleURI="http://anchorfundingservices.com/role/CapitalStructure"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EquityCompensationPlans" roleURI="http://anchorfundingservices.com/role/EquityCompensationPlans"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IncomeTaxes" roleURI="http://anchorfundingservices.com/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ContingenciesandOtherUncertainties" roleURI="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_Commitments" roleURI="http://anchorfundingservices.com/role/Commitments"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_RevolutionTransaction" roleURI="http://anchorfundingservices.com/role/RevolutionTransaction"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_BasepointCreditAgreement" roleURI="http://anchorfundingservices.com/role/BasepointCreditAgreement"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EmployeeBenefitPlan" roleURI="http://anchorfundingservices.com/role/EmployeeBenefitPlan"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ShareRepurchaseProgram" roleURI="http://anchorfundingservices.com/role/ShareRepurchaseProgram"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_AccountingPoliciesByPolicy" roleURI="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LeasesTables" roleURI="http://anchorfundingservices.com/role/LeasesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PropertyandEquipmentTables" roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IntangibleAssetsTables" roleURI="http://anchorfundingservices.com/role/IntangibleAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PromissoryNotesRelatedPartiesTables" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LoanPayableUnderCreditAgreementTables" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_CapitalStructureTables" roleURI="http://anchorfundingservices.com/role/CapitalStructureTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EquityCompensationPlansTables" roleURI="http://anchorfundingservices.com/role/EquityCompensationPlansTables"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofReconciliationofCashandRestrictedCashTable" roleURI="http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofLeaseReceivablesBalancesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable" roleURI="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofNetLeaseMerchandiseBalancesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofLessorRevenuesandFeesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable" roleURI="http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofBasicandDilutedEarningsPerShareTable" roleURI="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals" roleURI="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofFairValueAssetsMeasuredonRecurringBasisTable" roleURI="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable" roleURI="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" roleURI="http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofConcerningLoanReceivablesatFairValueTable" roleURI="http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofBalanceSheetInformationRelatedtoLeasesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable" roleURI="http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofUndiscountedOperatingLeaseLiabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofUndiscountedFinanceLeaseLiabilitiesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofPropertyandEquipmentTable" roleURI="http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofIntangibleAssetsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofFutureEstimatedAmortizationExpenseTable" roleURI="http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofAmountsPayableUnderthePromissoryNotesTable" roleURI="http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofOutstandingStockWarrantsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofStockBasedCompensationExpenseTable" roleURI="http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable" roleURI="http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofStockOptionTable" roleURI="http://anchorfundingservices.com/role/ScheduleofStockOptionTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ScheduleofActivityinPerformanceShareUnitsTable" roleURI="http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_BusinessDetails" roleURI="http://anchorfundingservices.com/role/BusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_SummaryofSignificantAccountingPoliciesDetails" roleURI="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LeasesDetails" roleURI="http://anchorfundingservices.com/role/LeasesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PropertyandEquipmentDetails" roleURI="http://anchorfundingservices.com/role/PropertyandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IntangibleAssetsDetails" roleURI="http://anchorfundingservices.com/role/IntangibleAssetsDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_PromissoryNotesRelatedPartiesDetails" roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_LoanPayableUnderCreditAgreementDetails" roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_CapitalStructureDetails" roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EquityCompensationPlansDetails" roleURI="http://anchorfundingservices.com/role/EquityCompensationPlansDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_IncomeTaxesDetails" roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ContingenciesandOtherUncertaintiesDetails" roleURI="http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_RevolutionTransactionDetails" roleURI="http://anchorfundingservices.com/role/RevolutionTransactionDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_BasepointCreditAgreementDetails" roleURI="http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_EmployeeBenefitPlanDetails" roleURI="http://anchorfundingservices.com/role/EmployeeBenefitPlanDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#fpay_r_ShareRepurchaseProgramDetails" roleURI="http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"/>
  <roleRef xlink:type="simple" xlink:href="fpay-20230930.xsd#DocumentAndEntityInformation" roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation"/>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesOneConvertiblePreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesTwoConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesTwoConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesTwoConvertiblePreferredStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsCurrentAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_RestrictedCashCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandiseNetCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="LeaseMerchandiseNetCurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RightOfUseAssetNet" xlink:href="fpay-20230930.xsd#fpay_RightOfUseAssetNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="RightOfUseAssetNet" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_OtherAssets" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_Assets" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccountsPayableCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedPayrollTaxesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedPayrollTaxesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedPayrollTaxesCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherLiabilitiesCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseLiabilityCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilityCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="LeaseLiabilityCurrent" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermLoansPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LongTermLoansPayable" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesToRelatedPartiesNetOfCurrentPortion" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="PromissoryNotesToRelatedPartiesNetOfCurrentPortion" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PromissoryNoteRelatedToAcquisition1" xlink:href="fpay-20230930.xsd#fpay_PromissoryNoteRelatedToAcquisition1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="PromissoryNoteRelatedToAcquisition1" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_NotesAndLoansPayable" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherNotesPayable" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseLiabilityNonCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilityNonCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="LeaseLiabilityNonCurrent" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_Liabilities" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquityAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_TreasuryStockValue" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesOneConvertiblePreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesTwoConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesTwoConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesTwoConvertiblePreferredStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtInstrumentCarryingAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetOfDiscountAcquisition" xlink:href="fpay-20230930.xsd#fpay_NetOfDiscountAcquisition"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="NetOfDiscountAcquisition" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermDebtNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherLongTermDebtNoncurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PreferredStockStatedValue" xlink:href="fpay-20230930.xsd#fpay_PreferredStockStatedValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="PreferredStockStatedValue" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_TreasuryStockCommonShares" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenuesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_RevenuesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseRevenuesAndFeesNet" xlink:href="fpay-20230930.xsd#fpay_LeaseRevenuesAndFeesNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenuesAbstract" xlink:to="LeaseRevenuesAndFeesNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenuesAbstract" xlink:to="NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_Revenues" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpensesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_DepreciationAndAmortization" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanOriginationCostsAndFees" xlink:href="fpay-20230930.xsd#fpay_LoanOriginationCostsAndFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="LoanOriginationCostsAndFees" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MarketingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketingExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_MarketingExpense" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LaborAndRelatedExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LaborAndRelatedExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_LaborAndRelatedExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherGeneralExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherGeneralExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_OtherGeneralExpense" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpenses" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingIncomeLoss" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_InterestExpense" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLoss" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="BasicAndDilutedLossIncomePerCommonShareAbstract" xlink:href="fpay-20230930.xsd#fpay_BasicAndDilutedLossIncomePerCommonShareAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="BasicAndDilutedLossIncomePerCommonShareAbstract" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasicAndDilutedLossIncomePerCommonShareAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasicAndDilutedLossIncomePerCommonShareAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageRateOfTimeDepositsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_WeightedAverageRateOfTimeDepositsAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="Series1ConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_Series1ConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="Series1ConvertiblePreferredStockMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Series2ConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_Series2ConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="Series2ConvertiblePreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_CommonStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_TreasuryStockCommonMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_RetainedEarningsMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="6.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValueAcquiredCostMethod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockSharesAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockSharesAcquired"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_TreasuryStockSharesAcquired" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquity_0" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding_0" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_Depreciation" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDepreciationAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_OtherDepreciationAndAmortization" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfFinancingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AmortizationOfFinancingCosts" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfDebtDiscountPremium"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AmortizationOfDebtDiscountPremium" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaidInKindInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaidInKindInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_PaidInKindInterest" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="NetChangesInTheFairValueOfLoansReceivableAtFairValue" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInLeasingReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInLeasingReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInLeasingReceivables" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_IncreaseDecreaseInLoansReceivableAtFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInLoansReceivableAtFairValue" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInLeaseLiability" xlink:href="fpay-20230930.xsd#fpay_IncreaseDecreaseInLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInLeaseLiability" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueToOtherRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInDueToOtherRelatedParties" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingLeaseLiability" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="PurchasesOfDataCosts" xlink:href="fpay-20230930.xsd#fpay_PurchasesOfDataCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="PurchasesOfDataCosts" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromLinesOfCredit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfLinesOfCredit" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfRelatedPartyDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="RepaymentOfLoanPayableUnderBasepointCreditAgreement" xlink:href="fpay-20230930.xsd#fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="RepaymentOfLoanPayableUnderBasepointCreditAgreement" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRelatedPartyDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_FinanceLeasePrincipalPayments" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfNotesPayable" order="8.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsForRepurchaseOfCommonStock" order="9.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfBankDebt" order="10.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_0" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaidNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_IncomeTaxesPaidNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DueDateExtensionOfWarrants" xlink:href="fpay-20230930.xsd#fpay_DueDateExtensionOfWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="DueDateExtensionOfWarrants" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BasisofPresentation">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Business">
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Leases">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IntangibleAssets">
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement">
    <loc xlink:type="locator" xlink:label="LoanPayableDisclosureAbstract" xlink:href="fpay-20230930.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="LoanPayableDisclosureTextBlock" xlink:href="fpay-20230930.xsd#fpay_LoanPayableDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableDisclosureAbstract" xlink:to="LoanPayableDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructure">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EquityCompensationPlans">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties">
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyDisclosures" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyDisclosures"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LossContingencyAbstract" xlink:to="us-gaap_LossContingencyDisclosures" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Commitments">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/RevolutionTransaction">
    <loc xlink:type="locator" xlink:label="RevolutionTransactionAbstract" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionAbstract"/>
    <loc xlink:type="locator" xlink:label="RevolutionTransactionTextBlock" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionAbstract" xlink:to="RevolutionTransactionTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BasepointCreditAgreement">
    <loc xlink:type="locator" xlink:label="BasepointCreditAgreementAbstract" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementAbstract"/>
    <loc xlink:type="locator" xlink:label="BasepointCreditAgreementTextBlock" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementAbstract" xlink:to="BasepointCreditAgreementTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EmployeeBenefitPlan">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureTextBlockSupplementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationAndEmployeeBenefitPlansTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_CompensationAndEmployeeBenefitPlansTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ShareRepurchaseProgram">
    <loc xlink:type="locator" xlink:label="ShareRepurchaseProgramAbstract" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareRepurchaseProgramAbstract" xlink:to="us-gaap_TreasuryStockTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConsolidationPolicyTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UseOfEstimates"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionAllowances" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueRecognitionAllowances"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionAllowances" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandiseNetPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="LeaseMerchandiseNetPolicyTextBlock" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PolicyLoansReceivablePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PolicyLoansReceivablePolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PolicyLoansReceivablePolicy" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LessorLeasesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LessorLeasesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_LessorLeasesPolicyTextBlock" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredDebtIssuanceCostsPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_DeferredDebtIssuanceCostsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DeferredDebtIssuanceCostsPolicyTextBlock" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsFiniteLivedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsFiniteLivedPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IntangibleAssetsFiniteLivedPolicy" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DataCostsPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_DataCostsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DataCostsPolicyTextBlock" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingExpensesPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_OperatingExpensesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="OperatingExpensesPolicyTextBlock" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MarketingCostsPolicyTextBlock" xlink:href="fpay-20230930.xsd#fpay_MarketingCostsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="MarketingCostsPolicyTextBlock" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PriorPeriodReclassificationAdjustmentDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesTablesTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesTablesTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="SummaryofSignificantAccountingPoliciesTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesTable" xlink:to="SummaryofSignificantAccountingPoliciesTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandiseTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="LeaseMerchandiseTableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfLessorRevenuesAndFeesTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="ScheduleOfLessorRevenuesAndFeesTableTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesTablesLineItems" xlink:to="ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="ScheduleOfUndiscountedFinanceLeaseLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IntangibleAssetsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables">
    <loc xlink:type="locator" xlink:label="LoanPayableDisclosureAbstract" xlink:href="fpay-20230930.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableDisclosureAbstract" xlink:to="ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureTables">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EquityCompensationPlansTables">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfStockbasedCompensationExpenseTableTextBlock" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="ScheduleOfStockbasedCompensationExpenseTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:to="us-gaap_RestrictedCashCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfCashAndRestrictedCashAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLeaseReceivablesBalancesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLeaseReceivablesBalancesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableGrossCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableGrossCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseReceivablesBalancesAbstract" xlink:to="us-gaap_AccountsReceivableGrossCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseReceivablesBalancesAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseReceivablesBalancesAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandiseAtGross" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseAtGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:to="LeaseMerchandiseAtGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ImpairmentReserve" xlink:href="fpay-20230930.xsd#fpay_ImpairmentReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:to="ImpairmentReserve" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseMerchandiseNetCurrent" xlink:href="fpay-20230930.xsd#fpay_LeaseMerchandiseNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetLeaseMerchandiseBalancesAbstract" xlink:to="LeaseMerchandiseNetCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLessorRevenuesAndFeesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfLessorRevenuesAndFeesAbstract"/>
    <loc xlink:type="locator" xlink:label="LeaseBillingsAndAccruals" xlink:href="fpay-20230930.xsd#fpay_LeaseBillingsAndAccruals"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLessorRevenuesAndFeesAbstract" xlink:to="LeaseBillingsAndAccruals" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLessorRevenuesAndFeesAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfProperties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfProperties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLessorRevenuesAndFeesAbstract" xlink:to="us-gaap_GainLossOnSaleOfProperties" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseRevenuesAndFees" xlink:href="fpay-20230930.xsd#fpay_LeaseRevenuesAndFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLessorRevenuesAndFeesAbstract" xlink:to="LeaseRevenuesAndFees" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ConvertiblePreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleSeriesTwoPreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_ConvertibleSeriesTwoPreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="ConvertibleSeriesTwoPreferredStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:href="fpay-20230930.xsd#fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CommonStockOptionsMember" xlink:href="fpay-20230930.xsd#fpay_CommonStockOptionsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="CommonStockOptionsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_WarrantMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PerformanceStockUnitsMember" xlink:href="fpay-20230930.xsd#fpay_PerformanceStockUnitsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="PerformanceStockUnitsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="Series1ConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_Series1ConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="Series1ConvertiblePreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockOptionsAndPerformanceShareUnitsMember" xlink:href="fpay-20230930.xsd#fpay_CommonStockOptionsAndPerformanceShareUnitsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="CommonStockOptionsAndPerformanceShareUnitsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockWarrantsMember" xlink:href="fpay-20230930.xsd#fpay_CommonStockWarrantsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="CommonStockWarrantsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_NetIncomeLossAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetIncomeLossAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetIncomeAttributableToSeries1ConvertiblePreferredStock" xlink:href="fpay-20230930.xsd#fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="NetIncomeAttributableToSeries1ConvertiblePreferredStock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherPreferredStockDividendsAndAdjustments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_OtherPreferredStockDividendsAndAdjustments" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" xlink:href="fpay-20230930.xsd#fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DenominatorAbstract" xlink:href="fpay-20230930.xsd#fpay_DenominatorAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="DenominatorAbstract" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="EffectOfDilutiveSecuritieSinShares" xlink:href="fpay-20230930.xsd#fpay_EffectOfDilutiveSecuritieSinShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="EffectOfDilutiveSecuritieSinShares" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_EarningsPerShareBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_EarningsPerShareDiluted" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals">
    <loc xlink:type="locator" xlink:label="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel1Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel1Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueInputsLevel1Member" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel2Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel2Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueInputsLevel2Member" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel3Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueInputsLevel3Member" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByMeasurementFrequencyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" xlink:to="us-gaap_FairValueByMeasurementFrequencyAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementsRecurringMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsRecurringMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByMeasurementFrequencyAxis" xlink:to="us-gaap_FairValueMeasurementsRecurringMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PromissoryNoteRelatedToAcquisition1" xlink:href="fpay-20230930.xsd#fpay_PromissoryNoteRelatedToAcquisition1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems" xlink:to="PromissoryNoteRelatedToAcquisition1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueInputsLevel3Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueInputsLevel3Member" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="PurchasesOfLoanParticipation" xlink:href="fpay-20230930.xsd#fpay_PurchasesOfLoanParticipation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="PurchasesOfLoanParticipation" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ObligationOfLoanParticipation" xlink:href="fpay-20230930.xsd#fpay_ObligationOfLoanParticipation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="ObligationOfLoanParticipation" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfLoanPortfolioInRevolutionTransaction" xlink:href="fpay-20230930.xsd#fpay_PurchaseOfLoanPortfolioInRevolutionTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="PurchaseOfLoanPortfolioInRevolutionTransaction" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanOriginations" xlink:href="fpay-20230930.xsd#fpay_LoanOriginations"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="LoanOriginations" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestAndFees" xlink:href="fpay-20230930.xsd#fpay_InterestAndFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="InterestAndFees" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Collections" xlink:href="fpay-20230930.xsd#fpay_Collections"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="Collections" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="NetChargeOff" xlink:href="fpay-20230930.xsd#fpay_NetChargeOff"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="NetChargeOff" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent_0" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" xlink:to="srt_RangeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_WeightedAverageMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_WeightedAverageMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_WeightedAverageMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="PercentageOfEstimatedLosses" xlink:href="fpay-20230930.xsd#fpay_PercentageOfEstimatedLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:to="PercentageOfEstimatedLosses" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PercentageOfWeightedAverageCostInventory" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PercentageOfWeightedAverageCostInventory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:to="us-gaap_PercentageOfWeightedAverageCostInventory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems" xlink:to="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfConcerningLoanReceivablesAtFairValueAbstract" xlink:to="us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems" xlink:to="us-gaap_AssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU7rgWHmBBbKMM93I7lbA32A3JDW3F+z9e3ECFQASPmmOZF0rSQ68hf9PCxtzy79mGaaMi/n2RJbpvuWV8t5Ey2X5SYLMJMZYAajDgA0tiG/6Xwwbuy7JsgxxtGLoHlQAnQ=] CSR-->
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseRightOfUseAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseAssets" xlink:href="fpay-20230930.xsd#fpay_LeaseAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="LeaseAssets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems" xlink:to="us-gaap_LiabilitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_FinanceLeaseLiabilityCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_FinanceLeaseLiabilityNoncurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseLiabilities" xlink:href="fpay-20230930.xsd#fpay_LeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="LeaseLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeFinanceLeaseRemainingLeaseTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_LesseeFinanceLeaseRemainingLeaseTerm" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeasePayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasePayments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract" xlink:to="us-gaap_FinanceLeasePrincipalPayments" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_OperatingLeaseLiability" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_FinanceLeaseLiability" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfPropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyAndEquipmentAbstract" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FurnitureAndFixturesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FurnitureAndFixturesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_FurnitureAndFixturesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WebsiteAndInternalUseSoftwareMember" xlink:href="fpay-20230930.xsd#fpay_WebsiteAndInternalUseSoftwareMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="WebsiteAndInternalUseSoftwareMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ComputersAndSoftwareMember" xlink:href="fpay-20230930.xsd#fpay_ComputersAndSoftwareMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="ComputersAndSoftwareMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="srt_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIntangibleAssetsAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIntangibleAssetsAbstract" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PatentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PatentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_PatentsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FranchiseeContractbasedAgreementsMember" xlink:href="fpay-20230930.xsd#fpay_FranchiseeContractbasedAgreementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FranchiseeContractbasedAgreementsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LibertyLoanBrandMember" xlink:href="fpay-20230930.xsd#fpay_LibertyLoanBrandMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="LibertyLoanBrandMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonCoreMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonCoreMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_NonCoreMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CustomerRelationshipsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerRelationshipsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_CustomerRelationshipsMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CustomerListsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerListsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_CustomerListsMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfFutureEstimatedAmortizationExpenseAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfFutureEstimatedAmortizationExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" xlink:href="fpay-20230930.xsd#fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:href="fpay-20230930.xsd#fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFutureEstimatedAmortizationExpenseAbstract" xlink:to="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" xlink:to="srt_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable" xlink:to="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract" xlink:to="PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" xlink:to="srt_StatementScenarioAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="TwoThousandTwentythreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoThousandTwentythreeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="TwoThousandTwentythreeMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoThousandTwentyfourMember" xlink:href="fpay-20230930.xsd#fpay_TwoThousandTwentyfourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="TwoThousandTwentyfourMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoThousandTwentyfiveMember" xlink:href="fpay-20230930.xsd#fpay_TwoThousandTwentyfiveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="TwoThousandTwentyfiveMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable" xlink:to="PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract"/>
    <loc xlink:type="locator" xlink:label="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"/>
    <loc xlink:type="locator" xlink:label="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract" xlink:to="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" xlink:to="us-gaap_LineOfCreditFacilityAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RequiredCovenantMember" xlink:href="fpay-20230930.xsd#fpay_RequiredCovenantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LineOfCreditFacilityAxis" xlink:to="RequiredCovenantMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ActualPositionMember" xlink:href="fpay-20230930.xsd#fpay_ActualPositionMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LineOfCreditFacilityAxis" xlink:to="ActualPositionMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable" xlink:to="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="us-gaap_StockholdersEquity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LiquidityGreaterThanAmount" xlink:href="fpay-20230930.xsd#fpay_LiquidityGreaterThanAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="LiquidityGreaterThanAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Cash"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="us-gaap_Cash" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" xlink:href="fpay-20230930.xsd#fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems" xlink:to="ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOutstandingStockWarrantsAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfOutstandingStockWarrantsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockWarrantsAbstract" xlink:to="us-gaap_ClassOfWarrantOrRightTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="OnePointTwoFiveTwoMember" xlink:href="fpay-20230930.xsd#fpay_OnePointTwoFiveTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointTwoFiveTwoMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointsTwoFiveMember" xlink:href="fpay-20230930.xsd#fpay_OnePointsTwoFiveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointsTwoFiveMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointThreeFourMember" xlink:href="fpay-20230930.xsd#fpay_OnePointThreeFourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointThreeFourMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointFourZeroMember" xlink:href="fpay-20230930.xsd#fpay_OnePointFourZeroMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointFourZeroMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointFiveFourMember" xlink:href="fpay-20230930.xsd#fpay_OnePointFiveFourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointFiveFourMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSixTwoMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSixTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointSixTwoMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSixEightMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSixEightMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointSixEightMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSixNineMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSixNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointSixNineMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSevenFourMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSevenFourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointSevenFourMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointSevenSixMember" xlink:href="fpay-20230930.xsd#fpay_OnePointSevenSixMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointSevenSixMember" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointNineOneMember" xlink:href="fpay-20230930.xsd#fpay_OnePointNineOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointNineOneMember" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OnePointNineFiveMember" xlink:href="fpay-20230930.xsd#fpay_OnePointNineFiveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="OnePointNineFiveMember" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointZeroZeroMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointZeroZeroMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointZeroZeroMember" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointZeroOneMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointZeroOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointZeroOneMember" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointZeroEightMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointZeroEightMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointZeroEightMember" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointFourFiveMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointFourFiveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointFourFiveMember" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointFiveThreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointFiveThreeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointFiveThreeMember" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointEightThreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointEightThreeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointEightThreeMember" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointFiveZeroMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointFiveZeroMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointFiveZeroMember" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointSevenEightMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointSevenEightMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointSevenEightMember" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointSevenNineMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointSevenNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointSevenNineMember" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointEightNineMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointEightNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointEightNineMember" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointNineThreeMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointNineThreeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointNineThreeMember" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoPointNineSevenMember" xlink:href="fpay-20230930.xsd#fpay_TwoPointNineSevenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="TwoPointNineSevenMember" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ThreePointZeroNineMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointZeroNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="ThreePointZeroNineMember" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ThreePointOneSevenMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointOneSevenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="ThreePointOneSevenMember" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ThreePointEightNineMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointEightNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="ThreePointEightNineMember" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ThreePointTwoSevenMember" xlink:href="fpay-20230930.xsd#fpay_ThreePointTwoSevenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="ThreePointTwoSevenMember" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ClassOfWarrantOrRightLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ClassOfWarrantOrRightWeightedAverageRemainingContractualLife" xlink:href="fpay-20230930.xsd#fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="ClassOfWarrantOrRightWeightedAverageRemainingContractualLife" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfStockBasedCompensationExpenseAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfStockBasedCompensationExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable"/>
    <loc xlink:type="locator" xlink:label="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockBasedCompensationExpenseAbstract" xlink:to="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" xlink:to="us-gaap_AwardTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="PerformanceStockUnitsMember" xlink:href="fpay-20230930.xsd#fpay_PerformanceStockUnitsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="PerformanceStockUnitsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeInstrumentRiskAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" xlink:to="us-gaap_DerivativeInstrumentRiskAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeContractTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_DerivativeContractTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_StockOptionMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable" xlink:to="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofStockOptionTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfStockOptionAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfStockOptionAbstract"/>
    <loc xlink:type="locator" xlink:label="EquityCompensationPlansDetailsScheduleofStockOptionTable" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable"/>
    <loc xlink:type="locator" xlink:label="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStockOptionAbstract" xlink:to="EquityCompensationPlansDetailsScheduleofStockOptionTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionTable" xlink:to="us-gaap_AwardTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_StockOptionMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionTable" xlink:to="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" xlink:href="fpay-20230930.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="9.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ForfeitedAggregateIntrinsicValue" xlink:href="fpay-20230930.xsd#fpay_ForfeitedAggregateIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="ForfeitedAggregateIntrinsicValue" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" order="12.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" xlink:href="fpay-20230930.xsd#fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_0" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsScheduleofStockOptionLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:href="fpay-20230930.xsd#fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_0" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfActivityInPerformanceShareUnitsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_0" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BusinessDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessCombinationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationsAbstract"/>
    <loc xlink:type="locator" xlink:label="BusinessDetailsTable" xlink:href="fpay-20230930.xsd#fpay_BusinessDetailsTable"/>
    <loc xlink:type="locator" xlink:label="BusinessDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_BusinessDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessCombinationsAbstract" xlink:to="BusinessDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessDetailsTable" xlink:to="srt_OwnershipAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="FlexShopperLLCMember" xlink:href="fpay-20230930.xsd#fpay_FlexShopperLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_OwnershipAxis" xlink:to="FlexShopperLLCMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FlexLendingLLCMember" xlink:href="fpay-20230930.xsd#fpay_FlexLendingLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_OwnershipAxis" xlink:to="FlexLendingLLCMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FlexRevolutionLLCMember" xlink:href="fpay-20230930.xsd#fpay_FlexRevolutionLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_OwnershipAxis" xlink:to="FlexRevolutionLLCMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessDetailsTable" xlink:to="BusinessDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterestOwnershipPercentageByParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessDetailsLineItems" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByParent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="DeferredDebtIssuanceCostsMember" xlink:href="fpay-20230930.xsd#fpay_DeferredDebtIssuanceCostsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="DeferredDebtIssuanceCostsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_LongtermDebtTypeAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesMember" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="PromissoryNotesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinancialInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_FinancialInstrumentAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesMember_0" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="PromissoryNotesMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsLineItems" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="LeaseReceivablesBalancesChargedOffAgainstAllowance" xlink:href="fpay-20230930.xsd#fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="LeaseReceivablesBalancesChargedOffAgainstAllowance" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetChangesInTheFairValueOfLoansReceivableAtFairValue" xlink:href="fpay-20230930.xsd#fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="NetChangesInTheFairValueOfLoansReceivableAtFairValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestExpenseDebtIncludingAmortization" xlink:href="fpay-20230930.xsd#fpay_InterestExpenseDebtIncludingAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="InterestExpenseDebtIncludingAmortization" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAdditions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalizedComputerSoftwareAdditions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CapitalizedComputerSoftwareAdditions" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalizedComputerSoftwareAmortization1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CapitalizedComputerSoftwareAmortization1" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestCostsCapitalizedAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestCostsCapitalizedAdjustment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_InterestCostsCapitalizedAdjustment" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CapitalizedDataCostsAmortizationExpense" xlink:href="fpay-20230930.xsd#fpay_CapitalizedDataCostsAmortizationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="CapitalizedDataCostsAmortizationExpense" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LargestBenefitPercentage" xlink:href="fpay-20230930.xsd#fpay_LargestBenefitPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="LargestBenefitPercentage" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AreaOfLand" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AreaOfLand"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_AreaOfLand" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_PaymentsForRent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesRentExpenseMonthlyRent" xlink:href="fpay-20230930.xsd#fpay_OperatingLeasesRentExpenseMonthlyRent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="OperatingLeasesRentExpenseMonthlyRent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LeaseCost" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IntangibleAssetsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesRelatedPartiesDetailsTable" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="PromissoryNotesRelatedPartiesLineItems" xlink:href="fpay-20230930.xsd#fpay_PromissoryNotesRelatedPartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="PromissoryNotesRelatedPartiesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="NrnsMember" xlink:href="fpay-20230930.xsd#fpay_NrnsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="NrnsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="NRNSNoteMember" xlink:href="fpay-20230930.xsd#fpay_NRNSNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="NRNSNoteMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="HRussellHeiserMember" xlink:href="fpay-20230930.xsd#fpay_HRussellHeiserMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="HRussellHeiserMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsTable" xlink:to="srt_TitleOfIndividualAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ChiefFinancialOfficerMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ChiefFinancialOfficerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_ChiefFinancialOfficerMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsTable" xlink:to="srt_RangeAxis" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesDetailsTable" xlink:to="PromissoryNotesRelatedPartiesLineItems" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_InterestExpenseOther" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_InterestExpenseDebt" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtPercentageBearingFixedInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_ShortTermDebtPercentageBearingFixedInterestRate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityCommitmentFeeAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeeAmount" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WriteOffOfDeferredDebtIssuanceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WriteOffOfDeferredDebtIssuanceCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_WriteOffOfDeferredDebtIssuanceCost" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PromissoryNotesRelatedPartiesLineItems" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails">
    <loc xlink:type="locator" xlink:label="LoanPayableDisclosureAbstract" xlink:href="fpay-20230930.xsd#fpay_LoanPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="LoanPayableUnderCreditAgreementDetailsTable" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsTable"/>
    <loc xlink:type="locator" xlink:label="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_LoanPayableUnderCreditAgreementDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableDisclosureAbstract" xlink:to="LoanPayableUnderCreditAgreementDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="AgreementAxis" xlink:href="fpay-20230930.xsd#fpay_AgreementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsTable" xlink:to="AgreementAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AgreementDomainDomain" xlink:href="fpay-20230930.xsd#fpay_AgreementDomainDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AgreementAxis" xlink:to="AgreementDomainDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CreditAgreementMember" xlink:href="fpay-20230930.xsd#fpay_CreditAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AgreementAxis" xlink:to="CreditAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsTable" xlink:to="LoanPayableUnderCreditAgreementDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_OtherBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateDuringPeriod" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LenderFee" xlink:href="fpay-20230930.xsd#fpay_LenderFee"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="LenderFee" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BearInterestRate." xlink:href="fpay-20230930.xsd#fpay_BearInterestRate."/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="BearInterestRate." order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreasedCommitmentAmount" xlink:href="fpay-20230930.xsd#fpay_IncreasedCommitmentAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="IncreasedCommitmentAmount" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoansPercentage" xlink:href="fpay-20230930.xsd#fpay_LoansPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="LoansPercentage" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPeriodicPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPeriodicPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPeriodicPayment" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_ProceedsFromLinesOfCredit" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_RepaymentsOfDebt" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_InterestExpense" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LettersOfCreditOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LettersOfCreditOutstandingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_LettersOfCreditOutstandingAmount" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnamortizedDebtIssuanceExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CreditAgreementInterestRate" xlink:href="fpay-20230930.xsd#fpay_CreditAgreementInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoanPayableUnderCreditAgreementDetailsLineItems" xlink:to="CreditAgreementInterestRate" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="CapitalStructureDetailsTable" xlink:href="fpay-20230930.xsd#fpay_CapitalStructureDetailsTable"/>
    <loc xlink:type="locator" xlink:label="CapitalStructureDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_CapitalStructureDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="CapitalStructureDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestorMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestorMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_InvestorMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_WarrantMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SeriesOneConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesOneConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesOneConvertiblePreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesTwoConvertiblePreferredStockMember" xlink:href="fpay-20230930.xsd#fpay_SeriesTwoConvertiblePreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesTwoConvertiblePreferredStockMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_CommonStockMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_PreferredStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsTable" xlink:to="CapitalStructureDetailsLineItems" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GrossProceeds" xlink:href="fpay-20230930.xsd#fpay_GrossProceeds"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="GrossProceeds" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:href="fpay-20230930.xsd#fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="AdditionalConvertiblePreferredStockSharesIssuedUponConversion" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendsPerShareCashPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendsPerShareCashPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockDividendsPerShareCashPaid" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockDividendRatePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockDividendRatePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_PreferredStockDividendRatePercentage" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CumulativeDividends" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CumulativeDividends"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_CumulativeDividends" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesConverted1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_ConversionOfStockSharesConverted1" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceIncrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceIncrease" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantsExpirationPeriod" xlink:href="fpay-20230930.xsd#fpay_WarrantsExpirationPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="WarrantsExpirationPeriod" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ClassOfWarrantOrRightIssued" xlink:href="fpay-20230930.xsd#fpay_ClassOfWarrantOrRightIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="ClassOfWarrantOrRightIssued" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantExercisePrice" xlink:href="fpay-20230930.xsd#fpay_WarrantExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="WarrantExercisePrice" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromIssuancesOfWarrants" xlink:href="fpay-20230930.xsd#fpay_ProceedsFromIssuancesOfWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="ProceedsFromIssuancesOfWarrants" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantsExpirationPeriods" xlink:href="fpay-20230930.xsd#fpay_WarrantsExpirationPeriods"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="WarrantsExpirationPeriods" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DueDateExtensionOfWarrants" xlink:href="fpay-20230930.xsd#fpay_DueDateExtensionOfWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="DueDateExtensionOfWarrants" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ExpenseRelatedToWarrants" xlink:href="fpay-20230930.xsd#fpay_ExpenseRelatedToWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CapitalStructureDetailsLineItems" xlink:to="ExpenseRelatedToWarrants" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EquityCompensationPlansDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract"/>
    <loc xlink:type="locator" xlink:label="EquityCompensationPlansDetailsTable" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsTable"/>
    <loc xlink:type="locator" xlink:label="EquityCompensationPlansDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_EquityCompensationPlansDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="EquityCompensationPlansDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsTable" xlink:to="us-gaap_AwardTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="PerformanceStockUnitsMember" xlink:href="fpay-20230930.xsd#fpay_PerformanceStockUnitsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="PerformanceStockUnitsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsTable" xlink:to="srt_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsTable" xlink:to="EquityCompensationPlansDetailsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityCompensationPlansDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_LossContingencyAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAbstract"/>
    <loc xlink:type="locator" xlink:label="ContingenciesandOtherUncertaintiesDetailsTable" xlink:href="fpay-20230930.xsd#fpay_ContingenciesandOtherUncertaintiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ContingenciesandOtherUncertaintiesDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_ContingenciesandOtherUncertaintiesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LossContingencyAbstract" xlink:to="ContingenciesandOtherUncertaintiesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesandOtherUncertaintiesDetailsTable" xlink:to="srt_RangeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesandOtherUncertaintiesDetailsTable" xlink:to="ContingenciesandOtherUncertaintiesDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeTermOfContract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeTermOfContract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesandOtherUncertaintiesDetailsLineItems" xlink:to="us-gaap_DerivativeTermOfContract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/RevolutionTransactionDetails">
    <loc xlink:type="locator" xlink:label="RevolutionTransactionAbstract" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionAbstract"/>
    <loc xlink:type="locator" xlink:label="RevolutionTransactionDetailsTable" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionDetailsTable"/>
    <loc xlink:type="locator" xlink:label="RevolutionTransactionDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_RevolutionTransactionDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionAbstract" xlink:to="RevolutionTransactionDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FinancialInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionDetailsTable" xlink:to="us-gaap_FinancialInstrumentAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SellerNoteMember" xlink:href="fpay-20230930.xsd#fpay_SellerNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FinancialInstrumentAxis" xlink:to="SellerNoteMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionDetailsTable" xlink:to="RevolutionTransactionDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentMaturityDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_InvestmentMaturityDate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_InvestmentInterestRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferred" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionConsiderationTransferred"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_AssetAcquisitionConsiderationTransferred" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionDetailsLineItems" xlink:to="us-gaap_NotesPayable" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BusinessCombinationBargainPrice" xlink:href="fpay-20230930.xsd#fpay_BusinessCombinationBargainPrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevolutionTransactionDetailsLineItems" xlink:to="BusinessCombinationBargainPrice" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BasepointCreditAgreementDetails">
    <loc xlink:type="locator" xlink:label="BasepointCreditAgreementAbstract" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementAbstract"/>
    <loc xlink:type="locator" xlink:label="BasepointCreditAgreementDetailsTable" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementDetailsTable"/>
    <loc xlink:type="locator" xlink:label="BasepointCreditAgreementDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementAbstract" xlink:to="BasepointCreditAgreementDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditFacilityAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsTable" xlink:to="us-gaap_CreditFacilityAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BasepointCreditAgreementMember" xlink:href="fpay-20230930.xsd#fpay_BasepointCreditAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="BasepointCreditAgreementMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsTable" xlink:to="BasepointCreditAgreementDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfConsumerLoans" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSalesOfConsumerLoans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_GainLossOnSalesOfConsumerLoans" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_InvestmentInterestRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityCommitmentFeePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeePercentage" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityIncreaseAccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityIncreaseAccruedInterest" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LettersOfCreditOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LettersOfCreditOutstandingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_LettersOfCreditOutstandingAmount" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermDebtNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasepointCreditAgreementDetailsLineItems" xlink:to="us-gaap_OtherLongTermDebtNoncurrent" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/EmployeeBenefitPlanDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureTextBlockSupplementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails">
    <loc xlink:type="locator" xlink:label="ShareRepurchaseProgramAbstract" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramAbstract"/>
    <loc xlink:type="locator" xlink:label="ShareRepurchaseProgramDetailsTable" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ShareRepurchaseProgramDetailsLineItems" xlink:href="fpay-20230930.xsd#fpay_ShareRepurchaseProgramDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareRepurchaseProgramAbstract" xlink:to="ShareRepurchaseProgramDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareRepurchaseProgramDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_BoardOfDirectorsChairmanMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_BoardOfDirectorsChairmanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="srt_BoardOfDirectorsChairmanMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareRepurchaseProgramDetailsTable" xlink:to="ShareRepurchaseProgramDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValueAcquiredCostMethod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareRepurchaseProgramDetailsLineItems" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramPeriodInForce1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramPeriodInForce1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareRepurchaseProgramDetailsLineItems" xlink:to="us-gaap_StockRepurchaseProgramPeriodInForce1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareRepurchaseProgramDetailsLineItems" xlink:to="us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareRepurchaseProgramDetailsLineItems" xlink:to="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="DocumentAndEntityInformationAbstract" xlink:href="fpay-20230930.xsd#fpay_DocumentAndEntityInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentInformationTable"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentInformationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentInformationTable" order="1.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationTable" xlink:to="dei_DocumentInformationLineItems" order="1.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentQuarterlyReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentQuarterlyReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentQuarterlyReport" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine2" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressStateOrProvince" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  S 4(# 2(  A$! Q$!_\0
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M.A11%--:;4;EN$CMXF//N2*["XTVQN_^/BTAD/\ M(#20:5I]J<V]G!&WJJ
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+BT444#"BBB@#_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172501237440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information - shares<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Nov. 14, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentInformationLineItems', window );"><strong>Document Information Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">FLEXSHOPPER,
INC.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">FPAY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-Q<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,651,529<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001397047<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Sep. 30,  2023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">Q3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentQuarterlyReport', window );">Document Quarterly Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-37945<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">20-5456087<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">901 Yamato Road<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 260<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Boca Raton<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33431<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(855)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">353-9289<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, par value $0.0001 per share<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentQuarterlyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an quarterly report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-Q<br> -Number 240<br> -Section 308<br> -Subsection a<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentQuarterlyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499714048">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash</a></td>
<td class="nump">$ 5,732,483<span></span>
</td>
<td class="nump">$ 6,051,713<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashCurrent', window );">Restricted cash</a></td>
<td class="nump">5,326<span></span>
</td>
<td class="nump">121,636<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Lease receivables, net</a></td>
<td class="nump">41,421,040<span></span>
</td>
<td class="nump">35,540,043<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Loan receivables at fair value</a></td>
<td class="nump">31,679,882<span></span>
</td>
<td class="nump">32,932,504<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other assets</a></td>
<td class="nump">2,839,591<span></span>
</td>
<td class="nump">3,489,136<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseMerchandiseNetCurrent', window );">Lease merchandise, net</a></td>
<td class="nump">23,596,608<span></span>
</td>
<td class="nump">31,550,441<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">105,274,930<span></span>
</td>
<td class="nump">109,685,473<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">9,011,047<span></span>
</td>
<td class="nump">8,086,862<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_RightOfUseAssetNet', window );">Right of use asset, net</a></td>
<td class="nump">1,281,918<span></span>
</td>
<td class="nump">1,406,270<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Intangible assets, net</a></td>
<td class="nump">13,833,595<span></span>
</td>
<td class="nump">15,162,349<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Other assets, net</a></td>
<td class="nump">1,809,511<span></span>
</td>
<td class="nump">1,934,728<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred tax asset, net</a></td>
<td class="nump">13,206,051<span></span>
</td>
<td class="nump">12,013,828<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">144,417,052<span></span>
</td>
<td class="nump">148,289,510<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">4,010,544<span></span>
</td>
<td class="nump">6,511,943<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedPayrollTaxesCurrent', window );">Accrued payroll and related taxes</a></td>
<td class="nump">603,838<span></span>
</td>
<td class="nump">310,820<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued expenses</a></td>
<td class="nump">2,834,954<span></span>
</td>
<td class="nump">3,988,093<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseLiabilityCurrent', window );">Lease liability - current portion</a></td>
<td class="nump">236,628<span></span>
</td>
<td class="nump">208,001<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">7,877,973<span></span>
</td>
<td class="nump">12,228,312<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">Loan payable under credit agreement to beneficial shareholder, net of unamortized issuance costs of $141,148 at September 30, 2023 and $352,252 at December 31, 2022</a></td>
<td class="nump">86,063,852<span></span>
</td>
<td class="nump">80,847,748<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion', window );">Promissory notes to related parties, net of unamortized issuance costs of $764,651 at September 30, 2023 and $0 at December 31, 2022 and net of current portion</a></td>
<td class="nump">9,985,349<span></span>
</td>
<td class="nump">10,750,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNoteRelatedToAcquisition1', window );">Promissory note related to acquisition, net of discount of $987,313 at September 30, 2023 and $1,165,027 at December 31, 2022</a></td>
<td class="nump">3,191,272<span></span>
</td>
<td class="nump">3,158,471<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansPayable', window );">Loan payable under Basepoint credit agreement, net of unamortized issuance costs of $102,580 at September 30, 2023</a></td>
<td class="nump">7,310,025<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNotesPayable', window );">Purchase consideration payable related to acquisition</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">8,703,684<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseLiabilityNonCurrent', window );">Lease liabilities, net of current portion</a></td>
<td class="nump">1,386,769<span></span>
</td>
<td class="nump">1,566,622<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="nump">115,815,240<span></span>
</td>
<td class="nump">117,254,837<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS&#8217; EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $0.0001 par value - authorized 40,000,000 shares, issued and outstanding 21,752,304 shares at September 30, 2023 and 21,750,804 shares at December 31, 2022</a></td>
<td class="nump">2,176<span></span>
</td>
<td class="nump">2,176<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Treasury shares, at cost &#8211; 100,775 shares at September 30, 2023</a></td>
<td class="num">(100,225)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid in capital</a></td>
<td class="nump">42,074,553<span></span>
</td>
<td class="nump">39,819,420<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(36,178,352)<span></span>
</td>
<td class="num">(31,590,583)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders&#8217; equity</a></td>
<td class="nump">28,601,812<span></span>
</td>
<td class="nump">31,034,673<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
<td class="nump">144,417,052<span></span>
</td>
<td class="nump">148,289,510<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember', window );">Series 1 Convertible Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS&#8217; EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Convertible preferred stock value</a></td>
<td class="nump">851,660<span></span>
</td>
<td class="nump">851,660<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember', window );">Series 2 Convertible Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS&#8217; EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Convertible preferred stock value</a></td>
<td class="nump">21,952,000<span></span>
</td>
<td class="nump">21,952,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Promissory notes to related parties, including accrued interest</a></td>
<td class="nump">$ 192,009<span></span>
</td>
<td class="nump">$ 1,209,455<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of lease liability - current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseLiabilityNonCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease liabilities, net of current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseLiabilityNonCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseMerchandiseNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease merchandise, net.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseMerchandiseNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNoteRelatedToAcquisition1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Promissory note related to acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PromissoryNoteRelatedToAcquisition1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Promissory notes to related parties, net of current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_RightOfUseAssetNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of right use asset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_RightOfUseAssetNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedPayrollTaxesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedPayrollTaxesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 26: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetExcludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph ((a)(1),(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482686/350-30-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsNetExcludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 21: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-5<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of all notes and loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesAndLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, after allowance for credit loss, of financing receivable classified as current. Excludes net investment in lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesAndLoansReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term notes payable classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated undistributed earnings (deficit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481520/505-30-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29,30)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499647232">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Loan payable under credit agreement to beneficial shareholder, net (in Dollars)</a></td>
<td class="nump">$ 141,148<span></span>
</td>
<td class="nump">$ 352,252<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent', window );">Promissory notes to related parties, net of unamortized costs (in Dollars)</a></td>
<td class="nump">764,651<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_NetOfDiscountAcquisition', window );">Net of discount (in Dollars)</a></td>
<td class="nump">987,313<span></span>
</td>
<td class="nump">1,165,027<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLongTermDebtNoncurrent', window );">Loan payable under Basepoint credit agreement to beneficial shareholder, net (in Dollars)</a></td>
<td class="nump">$ 102,580<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">40,000,000<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="nump">21,752,304<span></span>
</td>
<td class="nump">21,750,804<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">21,752,304<span></span>
</td>
<td class="nump">21,750,804<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockCommonShares', window );">Treasury shares</a></td>
<td class="nump">100,775<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember', window );">Series 1 Convertible Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Convertible preferred stock, par value (in Dollars per share)</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Convertible preferred stock, shares authorized</a></td>
<td class="nump">250,000<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Convertible preferred stock, shares issued</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">170,332<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Convertible preferred stock, shares outstanding</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">170,332<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PreferredStockStatedValue', window );">Convertible Preferred Stock, stated value (in Dollars)</a></td>
<td class="nump">$ 5<span></span>
</td>
<td class="nump">$ 5<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember', window );">Series 2 Convertible Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Convertible preferred stock, par value (in Dollars per share)</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Convertible preferred stock, shares authorized</a></td>
<td class="nump">25,000<span></span>
</td>
<td class="nump">25,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Convertible preferred stock, shares issued</a></td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Convertible preferred stock, shares outstanding</a></td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PreferredStockStatedValue', window );">Convertible Preferred Stock, stated value (in Dollars)</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="nump">$ 1,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NetOfDiscountAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of discount acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NetOfDiscountAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PreferredStockStatedValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PreferredStockStatedValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCarryingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of debt premium to be amortized after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-1A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482949/835-30-55-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt classified as other, payable after one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of previously issued common shares repurchased by the issuing entity and held in treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499383728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Operations (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseRevenuesAndFeesNet', window );">Lease revenues and fees, net</a></td>
<td class="nump">$ 21,082,199<span></span>
</td>
<td class="nump">$ 24,512,086<span></span>
</td>
<td class="nump">$ 68,703,201<span></span>
</td>
<td class="nump">$ 82,746,874<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount', window );">Loan revenues and fees, net of changes in fair value</a></td>
<td class="nump">10,304,247<span></span>
</td>
<td class="nump">1,629,365<span></span>
</td>
<td class="nump">18,001,057<span></span>
</td>
<td class="nump">8,897,964<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenues</a></td>
<td class="nump">31,386,446<span></span>
</td>
<td class="nump">26,141,451<span></span>
</td>
<td class="nump">86,704,258<span></span>
</td>
<td class="nump">91,644,838<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>Costs and expenses:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and impairment of lease merchandise</a></td>
<td class="nump">13,061,958<span></span>
</td>
<td class="nump">18,746,897<span></span>
</td>
<td class="nump">42,893,163<span></span>
</td>
<td class="nump">56,114,813<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoanOriginationCostsAndFees', window );">Loan origination costs and fees</a></td>
<td class="nump">1,389,107<span></span>
</td>
<td class="nump">1,027,097<span></span>
</td>
<td class="nump">4,878,158<span></span>
</td>
<td class="nump">2,256,838<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketingExpense', window );">Marketing</a></td>
<td class="nump">1,671,137<span></span>
</td>
<td class="nump">2,393,185<span></span>
</td>
<td class="nump">4,258,904<span></span>
</td>
<td class="nump">8,178,120<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LaborAndRelatedExpense', window );">Salaries and benefits</a></td>
<td class="nump">3,231,100<span></span>
</td>
<td class="nump">2,820,033<span></span>
</td>
<td class="nump">8,933,998<span></span>
</td>
<td class="nump">8,799,395<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherGeneralExpense', window );">Operating expenses</a></td>
<td class="nump">6,080,725<span></span>
</td>
<td class="nump">5,702,800<span></span>
</td>
<td class="nump">17,666,366<span></span>
</td>
<td class="nump">17,124,288<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total costs and expenses</a></td>
<td class="nump">25,434,027<span></span>
</td>
<td class="nump">30,690,012<span></span>
</td>
<td class="nump">78,630,589<span></span>
</td>
<td class="nump">92,473,454<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating income/ (loss)</a></td>
<td class="nump">5,952,419<span></span>
</td>
<td class="num">(4,548,561)<span></span>
</td>
<td class="nump">8,073,669<span></span>
</td>
<td class="num">(828,616)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense including amortization of debt issuance costs</a></td>
<td class="num">(4,746,801)<span></span>
</td>
<td class="num">(3,030,142)<span></span>
</td>
<td class="num">(13,846,685)<span></span>
</td>
<td class="num">(7,336,048)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Income/ (loss) before income taxes</a></td>
<td class="nump">1,205,618<span></span>
</td>
<td class="num">(7,578,703)<span></span>
</td>
<td class="num">(5,773,016)<span></span>
</td>
<td class="num">(8,164,664)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">(Loss)/ benefit from income taxes</a></td>
<td class="num">(265,517)<span></span>
</td>
<td class="nump">1,298,269<span></span>
</td>
<td class="nump">1,185,247<span></span>
</td>
<td class="nump">13,892,516<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income/ (loss)</a></td>
<td class="nump">940,101<span></span>
</td>
<td class="num">(6,280,434)<span></span>
</td>
<td class="num">(4,587,769)<span></span>
</td>
<td class="nump">5,727,852<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockDividendsAndOtherAdjustments', window );">Dividends on Series 2 Convertible Preferred Shares</a></td>
<td class="num">(1,069,456)<span></span>
</td>
<td class="num">(609,778)<span></span>
</td>
<td class="num">(3,034,182)<span></span>
</td>
<td class="num">(1,829,332)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net (loss)/ income attributable to common and Series 1 Convertible Preferred shareholders</a></td>
<td class="num">$ (129,355)<span></span>
</td>
<td class="num">$ (6,890,212)<span></span>
</td>
<td class="num">$ (7,621,951)<span></span>
</td>
<td class="nump">$ 3,898,520<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_BasicAndDilutedLossIncomePerCommonShareAbstract', window );"><strong>Basic and diluted (loss)/ income per common share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic (in Dollars per share)</a></td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.32)<span></span>
</td>
<td class="num">$ (0.35)<span></span>
</td>
<td class="nump">$ 0.18<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted (in Dollars per share)</a></td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.32)<span></span>
</td>
<td class="num">$ (0.35)<span></span>
</td>
<td class="nump">$ 0.17<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageRateOfTimeDepositsAbstract', window );"><strong>WEIGHTED AVERAGE COMMON SHARES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic (in Shares)</a></td>
<td class="nump">21,716,852<span></span>
</td>
<td class="nump">21,681,853<span></span>
</td>
<td class="nump">21,740,027<span></span>
</td>
<td class="nump">21,611,879<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted (in Shares)</a></td>
<td class="nump">21,716,852<span></span>
</td>
<td class="nump">21,681,853<span></span>
</td>
<td class="nump">21,740,027<span></span>
</td>
<td class="nump">22,403,447<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BasicAndDilutedLossIncomePerCommonShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BasicAndDilutedLossIncomePerCommonShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseRevenuesAndFeesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease revenues and fees, net.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseRevenuesAndFeesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoanOriginationCostsAndFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loan origination costs and fees</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoanOriginationCostsAndFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net changes in the fair value of loans receivable at fair value

..</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total costs of sales and operating expenses for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -SubTopic 20<br> -Topic 940<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481913/940-20-25-1<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482659/740-20-45-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LaborAndRelatedExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(b)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LaborAndRelatedExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 13: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherGeneralExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of general expenses not normally included in Other Operating Costs and Expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.6)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherGeneralExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockDividendsAndOtherAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate value of preferred stock dividends and other adjustments necessary to derive net income apportioned to common stockholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockDividendsAndOtherAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageRateOfTimeDepositsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageRateOfTimeDepositsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495586928">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Changes in Stockholders&#8217; Equity (Unaudited) - USD ($)<br></strong></div></th>
<th class="th"><div>Series 1 Convertible Preferred Stock</div></th>
<th class="th"><div>Series 2 Convertible Preferred Stock</div></th>
<th class="th"><div>Common Stock</div></th>
<th class="th"><div>Treasury Stock</div></th>
<th class="th"><div>Additional Paid in Capital</div></th>
<th class="th"><div>Accumulated Deficit</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Dec. 31, 2021</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,144<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 38,560,117<span></span>
</td>
<td class="num">$ (45,222,302)<span></span>
</td>
<td class="nump">$ 16,143,619<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,442,278<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">305,229<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">305,229<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of stock options into common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 17<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">137,040<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">137,057<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of stock options into common stock (in Shares)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">162,956<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (Loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,380,935)<span></span>
</td>
<td class="num">(2,380,935)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Mar. 31, 2022</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,161<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,002,386<span></span>
</td>
<td class="num">(47,603,237)<span></span>
</td>
<td class="nump">14,204,970<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Mar. 31, 2022</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,605,234<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Dec. 31, 2021</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,144<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,560,117<span></span>
</td>
<td class="num">(45,222,302)<span></span>
</td>
<td class="nump">16,143,619<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,442,278<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (Loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,727,852<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Sep. 30, 2022</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,176<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,771,593<span></span>
</td>
<td class="num">(39,494,450)<span></span>
</td>
<td class="nump">23,082,979<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2022</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,750,804<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Mar. 31, 2022</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,161<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,002,386<span></span>
</td>
<td class="num">(47,603,237)<span></span>
</td>
<td class="nump">14,204,970<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Mar. 31, 2022</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,605,234<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">257,476<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">257,476<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (Loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">14,389,221<span></span>
</td>
<td class="nump">14,389,221<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Jun. 30, 2022</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,161<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,259,862<span></span>
</td>
<td class="num">(33,214,016)<span></span>
</td>
<td class="nump">28,851,667<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Jun. 30, 2022</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,605,234<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">387,298<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">387,298<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of stock options into common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 15<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">124,433<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">124,448<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of stock options into common stock (in Shares)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">145,570<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (Loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,280,434)<span></span>
</td>
<td class="num">(6,280,434)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Sep. 30, 2022</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,176<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,771,593<span></span>
</td>
<td class="num">(39,494,450)<span></span>
</td>
<td class="nump">23,082,979<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2022</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,750,804<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Dec. 31, 2022</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,176<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">39,819,420<span></span>
</td>
<td class="num">(31,590,583)<span></span>
</td>
<td class="nump">31,034,673<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,750,804<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">420,748<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">420,748<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of stock options into common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,185<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,185<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of stock options into common stock (in Shares)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (Loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(230,215)<span></span>
</td>
<td class="num">(230,215)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Mar. 31, 2023</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,176<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">40,241,353<span></span>
</td>
<td class="num">(31,820,798)<span></span>
</td>
<td class="nump">31,226,391<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Mar. 31, 2023</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,752,304<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Dec. 31, 2022</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,176<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">39,819,420<span></span>
</td>
<td class="num">(31,590,583)<span></span>
</td>
<td class="nump">31,034,673<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,750,804<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (Loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,587,769)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Sep. 30, 2023</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,176<span></span>
</td>
<td class="num">$ (100,225)<span></span>
</td>
<td class="nump">42,074,553<span></span>
</td>
<td class="num">(36,178,352)<span></span>
</td>
<td class="nump">28,601,812<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2023</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,752,304<span></span>
</td>
<td class="num">(100,775)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Mar. 31, 2023</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,176<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">40,241,353<span></span>
</td>
<td class="num">(31,820,798)<span></span>
</td>
<td class="nump">31,226,391<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Mar. 31, 2023</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,752,304<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">443,800<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">443,800<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued', window );">Extension of warrants</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">917,581<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">917,581<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (Loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(5,297,655)<span></span>
</td>
<td class="num">(5,297,655)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Jun. 30, 2023</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,176<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">41,602,734<span></span>
</td>
<td class="num">(37,118,453)<span></span>
</td>
<td class="nump">27,290,117<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Jun. 30, 2023</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,752,304<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">471,819<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">471,819<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockValueAcquiredCostMethod', window );">Purchases of treasury stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (100,225)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(100,225)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockSharesAcquired', window );">Purchases of treasury stock (in Shares)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(100,775)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (Loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">940,101<span></span>
</td>
<td class="nump">940,101<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Sep. 30, 2023</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,176<span></span>
</td>
<td class="num">$ (100,225)<span></span>
</td>
<td class="nump">$ 42,074,553<span></span>
</td>
<td class="num">$ (36,178,352)<span></span>
</td>
<td class="nump">$ 28,601,812<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2023</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,752,304<span></span>
</td>
<td class="num">(100,775)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 25<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481284/470-20-25-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 13: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockSharesAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares that have been repurchased during the period and are being held in treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockSharesAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValueAcquiredCostMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValueAcquiredCostMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495537552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net (loss)/ income</a></td>
<td class="num">$ (4,587,769)<span></span>
</td>
<td class="nump">$ 5,727,852<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net (loss)/ income to net cash provided by/ (used in) operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation and impairment of lease merchandise</a></td>
<td class="nump">42,893,163<span></span>
</td>
<td class="nump">56,114,813<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherDepreciationAndAmortization', window );">Other depreciation and amortization</a></td>
<td class="nump">5,674,931<span></span>
</td>
<td class="nump">3,303,591<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfFinancingCosts', window );">Amortization of debt issuance costs</a></td>
<td class="nump">376,857<span></span>
</td>
<td class="nump">163,169<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfDebtDiscountPremium', window );">Amortization of discount on the promissory note related to acquisition</a></td>
<td class="nump">177,714<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Compensation expense related to stock-based compensation</a></td>
<td class="nump">1,336,367<span></span>
</td>
<td class="nump">950,003<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision for doubtful accounts</a></td>
<td class="nump">32,123,950<span></span>
</td>
<td class="nump">42,639,102<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaidInKindInterest', window );">Interest in kind added to promissory notes balance</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">128,223<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred income tax</a></td>
<td class="num">(1,192,223)<span></span>
</td>
<td class="num">(13,924,955)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue', window );">Net changes in the fair value of loans receivables at fair value</a></td>
<td class="num">(6,258,279)<span></span>
</td>
<td class="nump">1,938,570<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInLeasingReceivables', window );">Lease receivables</a></td>
<td class="num">(38,004,947)<span></span>
</td>
<td class="num">(50,591,071)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_IncreaseDecreaseInLoansReceivableAtFairValue', window );">Loans receivables at fair value</a></td>
<td class="nump">7,510,901<span></span>
</td>
<td class="num">(24,970,008)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other assets</a></td>
<td class="nump">641,039<span></span>
</td>
<td class="nump">344,766<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_IncreaseDecreaseInLeaseLiability', window );">Lease merchandise</a></td>
<td class="num">(34,939,330)<span></span>
</td>
<td class="num">(45,825,525)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInSecurityDeposits', window );">Security deposits</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(4,956)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueToOtherRelatedParties', window );">Purchase consideration payable related to acquisition</a></td>
<td class="nump">208,921<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingLeaseLiability', window );">Lease liabilities</a></td>
<td class="num">(19,566)<span></span>
</td>
<td class="num">(8,732)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Accounts payable</a></td>
<td class="num">(2,501,399)<span></span>
</td>
<td class="num">(4,106,711)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities', window );">Accrued payroll and related taxes</a></td>
<td class="nump">293,018<span></span>
</td>
<td class="nump">312,387<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilities', window );">Accrued expenses</a></td>
<td class="num">(1,170,585)<span></span>
</td>
<td class="nump">264,019<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by/ (used in) operating activities</a></td>
<td class="nump">2,562,763<span></span>
</td>
<td class="num">(27,545,463)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>CASH FLOWS FROM INVESTING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property and equipment, including capitalized software costs</a></td>
<td class="num">(4,565,819)<span></span>
</td>
<td class="num">(4,855,150)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PurchasesOfDataCosts', window );">Purchases of data costs</a></td>
<td class="num">(570,820)<span></span>
</td>
<td class="num">(1,220,722)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(5,136,639)<span></span>
</td>
<td class="num">(6,075,872)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>CASH FLOWS FROM FINANCING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromLinesOfCredit', window );">Proceeds from loan payable under credit agreement</a></td>
<td class="nump">7,800,000<span></span>
</td>
<td class="nump">32,855,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfLinesOfCredit', window );">Repayment of loan payable under credit agreement</a></td>
<td class="num">(2,795,000)<span></span>
</td>
<td class="num">(5,730,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayment of promissory notes to related parties</a></td>
<td class="num">(1,000,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement', window );">Repayment of loan payable under Basepoint credit agreement</a></td>
<td class="num">(1,500,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsOfDebtIssuanceCosts', window );">Debt issuance related costs</a></td>
<td class="num">(115,403)<span></span>
</td>
<td class="num">(86,932)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
<td class="nump">1,185<span></span>
</td>
<td class="nump">261,505<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Proceeds from promissory notes to related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">7,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeasePrincipalPayments', window );">Principal payment under finance lease obligation</a></td>
<td class="num">(7,308)<span></span>
</td>
<td class="num">(8,388)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfNotesPayable', window );">Repayment of purchase consideration payable related to acquisition</a></td>
<td class="num">(144,913)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForRepurchaseOfCommonStock', window );">Purchases of treasury stock</a></td>
<td class="num">(100,225)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfBankDebt', window );">Repayment of installment loan</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(8,406)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">2,138,336<span></span>
</td>
<td class="nump">34,282,779<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect', window );">(DECREASED)/ INCREASE IN CASH and RESTRICTED CASH</a></td>
<td class="num">(435,540)<span></span>
</td>
<td class="nump">661,444<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">CASH and RESTRICTED CASH, beginning of period</a></td>
<td class="nump">6,173,349<span></span>
</td>
<td class="nump">5,094,642<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">CASH and RESTRICTED CASH, end of period</a></td>
<td class="nump">5,737,809<span></span>
</td>
<td class="nump">5,756,086<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental cash flow information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Interest paid</a></td>
<td class="nump">12,676,766<span></span>
</td>
<td class="nump">6,828,663<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_DueDateExtensionOfWarrants', window );">Due date extension of warrants</a></td>
<td class="nump">$ 917,581<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DueDateExtensionOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of due date extension of warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DueDateExtensionOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_IncreaseDecreaseInLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of Lease Liabilities

..</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_IncreaseDecreaseInLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_IncreaseDecreaseInLoansReceivableAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of loans receivable at fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_IncreaseDecreaseInLoansReceivableAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of net changes in the fair value of loans receivable at fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PurchasesOfDataCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchases of data costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PurchasesOfDataCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Repayment of loan payable under Basepoint credit agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfDebtDiscountPremium">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-1A<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfDebtDiscountPremium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfFinancingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense attributable to debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfFinancingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeasePrincipalPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for principal payment on finance lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeasePrincipalPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueToOtherRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in related party payables classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueToOtherRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInLeasingReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amount due from lessees arising from lease agreements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInLeasingReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in obligation for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -SubTopic 20<br> -Topic 842<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInSecurityDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in security deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInSecurityDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 13: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherDepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense charged against earnings to allocate the cost of tangible and intangible assets over their remaining economic lives, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherDepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaidInKindInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest paid other than in cash for example by issuing additional debt securities. As a noncash item, it is added to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaidInKindInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRepurchaseOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to reacquire common stock during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForRepurchaseOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfDebtIssuanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfDebtIssuanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLinesOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromLinesOfCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from exercise of option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (reversal of expense) for expected credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProvisionForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfBankDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to settle a bank borrowing during the year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfBankDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLinesOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for payment of an obligation from a lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfLinesOfCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for a borrowing supported by a written promise to pay an obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509576096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Presentation<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Basis of Presentation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock', window );">BASIS OF PRESENTATION</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>1.
BASIS OF PRESENTATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
unaudited condensed consolidated interim financial statements have been prepared in accordance with the instructions to Form 10-Q and
Article 8 of Regulation S-X and in conformity with accounting principles generally accepted in the United States of America (&#8220;GAAP&#8221;)
applicable to interim financial information. Accordingly, the information presented in the interim financial statements does not include
all information and disclosures necessary for a fair presentation of FlexShopper, Inc.&#8217;s financial position, results of operations
and cash flows in conformity with GAAP for annual financial statements. In the opinion of management, these financial statements reflect
all adjustments consisting of normal recurring accruals, necessary for a fair statement of our financial position, results of operations
and cash flows for such periods. The results of operations for any interim period are not necessarily indicative of the results for the
full year. These financial statements should be read in conjunction with the financial statements and notes thereto contained in FlexShopper,
Inc.&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2022 filed with the SEC on April 24, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
condensed consolidated balance sheet as of December 31, 2022 contained herein has been derived from audited financial statements at that
date but does not include all of the information and footnotes required by GAAP for complete financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
prior year/period amounts have been reclassified to conform to the current year presentation.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 235<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//235/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 275<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//275/tableOfContent<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//205/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499742080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Business<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationsAbstract', window );"><strong>Business [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationDisclosureTextBlock', window );">BUSINESS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>2.
BUSINESS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexShopper,
Inc. (the &#8220;Company&#8221;) is a corporation organized under the laws of the State of Delaware in 2006. The Company owns 100% of
FlexShopper, LLC, a North Carolina limited liability company, owns 100% of FlexLending, LLC, a Delaware limited liability company, and
owns 100% of Flex Revolution, LLC, a Delaware limited liability company. The Company is a holding corporation with no operations except
for those conducted by its subsidiaries FlexShopper, LLC, FlexLending, LLC and Flex Revolution, LLC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
January 2015, in connection with the Credit Agreement entered in March 2015 (see Note 8), FlexShopper 1 LLC and FlexShopper 2 LLC were
organized as wholly owned Delaware subsidiaries of FlexShopper LLC to conduct operations. FlexShopper Inc, together with its subsidiaries,
are hereafter referred to as &#8220;FlexShopper.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexShopper,
LLC provides durable goods to consumers on a lease-to-own basis (&#8220;LTO&#8221;). After receiving a signed consumer lease, the Company
then funds the leased item by purchasing the item from the Company&#8217;s merchant partner and leasing it to the consumer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexLending,
LLC participates in a consumer finance program offered by a third-party bank partner. The third-party originates unsecured consumer loans
through strategic sales channels. Under this program, FlexLending, LLC purchases a participation interest in each of the loans originated
by the third-party.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Flex
Revolution, LLC operates a direct origination model for consumers in 11 states. In the direct origination model, applicants who apply
and obtain a loan through our platform are underwritten, approved, and funded directly by the Company.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-5<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 805<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//805/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509559760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>3.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Principles
of Consolidation -</b> The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries
after elimination of intercompany balances and transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Estimates
-</b> The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial
statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Segment
Information</b> - Operating segments are defined as components of an enterprise about which separate financial information is available
between which resources are allocated by the chief operating decision maker. The Company&#8217;s chief operating decision maker is the
chief executive officer. The Company has one&#160;operating and reportable segment that include all the Company&#8217;s financial services,
which is consistent with the current organizational structure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Cash
and Cash Equivalents &#8211; </b>The Company considers all highly liquid investments with a maturity of three&#160;months or less when
purchased to be cash equivalents. The Company maintains cash and cash equivalents with high-quality financial institutions, which at
times exceed the Federal Deposit Insurance Corporation insurance limits. While the Company monitors daily the cash balances in its operating
accounts and adjusts the balances as appropriate, these balances could be impacted if one or more of the financial institutions with
which the Company deposits fails or is subject to other adverse conditions in the financial or credit markets. To date, the Company has
experienced no loss or lack of access to its invested cash or cash equivalents; however, no assurance can be provided that access to
invested cash and cash equivalents will not be impacted by adverse conditions in the financial and credit markets. As of September 30,
2023 and 2022, the Company had no cash equivalents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Restricted
Cash &#8211;</b> The Company classifies all cash whose use is limited by contractual provisions as restricted cash. Restricted cash as
of September 30, 2023 and December 31, 2022 consists primarily of cash required by our third-party banking partner to cover obligations
related to loan participation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
reconciliation of cash and restricted cash is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,<br/>
    2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,732,483</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,051,713</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,326</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">121,636</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total cash and restricted
    cash</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,737,809</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,173,349</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Revenue
Recognition</b> - Merchandise is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with
non-refundable lease payments. Generally, the customer has the right to acquire title either through a 90-day same as cash option, an
early purchase option, or through completion of all required lease payments, generally 52 weeks. On any current lease, customers have
the option to cancel the agreement in accordance with lease terms and return the merchandise. Customer agreements are accounted for as
operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Revenue for lease payments
received prior to their due date is deferred and is recognized as revenue in the period to which the payments relate. Revenues from leases
and sales are reported net of sales taxes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Receivables and Allowance for Doubtful Accounts -</b> FlexShopper seeks to collect amounts owed under its leases from each customer on
a weekly or biweekly basis by charging their bank accounts or credit cards. Lease receivables are principally comprised of lease payments
currently owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the aforementioned manner
and therefore the Company has an in-house and near-shore team to collect on the past due amounts. FlexShopper maintains an allowance
for doubtful accounts, under which FlexShopper&#8217;s policy is to record an allowance for estimated uncollectible charges, primarily
based on historical collection experience that considers both the aging of the lease and the origination channel. Other qualitative factors
are considered in estimating the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance
is adequate to absorb all expected losses. The lease receivables balances consisted of the following as of September 30, 2023 and December
31, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,<br/>
    2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31,<br/> 2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease receivables</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">53,168,976</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">48,618,843</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Allowance for doubtful
    accounts</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(11,747,936</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(13,078,800</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease receivables, net</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">41,421,040</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,540,043</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexShopper
does not charge off any customer account until it has exhausted all collection efforts with respect to each account, including attempts
to repossess items. Lease receivables balances charged off against the allowance were $726,007 and $33,454,814 for the three and nine
months ended September 30, 2023, respectively, and $16,174,329 and $56,977,427 for the three and nine months ended September 30, 2022,
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> Ended <br/> September 30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Year&#160;Ended
    <br/> December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,078,800</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">27,703,278</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,123,950</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">57,420,480</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accounts written off</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(33,454,814</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(72,044,958</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ending balance</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,747,936</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,078,800</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Merchandise, net</b> - Until all payment obligations for ownership are satisfied under the lease agreement, the Company maintains ownership
of the lease merchandise. Lease merchandise consists primarily of residential furniture, consumer electronics, computers, appliances
and household accessories and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the
straight-line method over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage
value. Upon transfer of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the Company reflects
the undepreciated portion of the lease merchandise as depreciation expense and the related cost and accumulated depreciation are removed
from lease merchandise. For lease merchandise returned either voluntarily or through repossession, the Company provides an impairment
reserve for the undepreciated balance of the merchandise net of any estimated salvage value with a corresponding charge to depreciation
and impairment of lease merchandise. The cost, accumulated depreciation and impairment reserve related to such merchandise are written
off upon determination that no salvage value is obtainable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
net lease merchandise balances consisted of the following as of September 30, 2023 and December 31, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease merchandise at cost</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">47,501,405</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">62,379,920</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated depreciation
    and impairment reserve</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(23,904,797</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(30,829,479</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease merchandise, net</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,596,608</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,550,441</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Loan
receivables at fair value &#8211; </b>The Company elected the fair value option on its entire loan and loan participation receivables
portfolio. As such, loan receivables are carried at fair value in the consolidated balance sheets with changes in fair value recorded
in the consolidated statements of operations. Accrued and unpaid interest and fees are included in loan receivables at fair value in
the consolidated balance sheets. Management believes the reporting of these receivables at fair value method closely approximates the
true economics of the loan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
and fees are discontinued when loan receivables become contractually 120 or more days past due. The Company charges-off loans at the
earlier of when the loans are determined to be uncollectible or when the loans are 120&#160;days contractually past due. Recoveries on
loan receivables that were previously charged off are recognized when cash is received. Changes in the fair value of loan receivables
include the impact of current period charge offs associated with these receivables.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company estimates the fair value of the loan receivables using a discounted cash flow analysis at an individual loan level to more accurately
predict future payments. The Company adjusts expected cash flows for estimated losses and servicing costs over the estimated duration
of the underlying assets. These adjustments are determined using historical data and include appropriate consideration of recent trends
and anticipated future performance. Future cash flows are discounted using a rate of return that the Company believes a market participant
would require. Model results may be adjusted by management if the Company does not believe the output reflects the fair value of the
instrument, as defined under U.S. GAAP. The models are&#160;updated&#160;at each measurement date to capture any changes in internal
factors such as nature, term, volume, payment trends, remaining time to maturity, and portfolio mix, as well as changes in underwriting
or observed trends expected to impact future performance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Further
details concerning loan receivables at fair value are presented within &#8220;Fair Value Measurement&#8221; section in this Note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
changes in the fair value of loan receivables included in the consolidated statements of operations in the line loan revenues and fees,
net of changes in fair value was a gain of $7,095,327 and $6,258,279 for the three and nine months ended September 30, 2023, respectively,
and a loss of $4,396,421 and $1,938,570 for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Accounting </b>- The Company accounts for leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842).
Under Topic 842, lessees are required to recognize leases at the commencement date as a lease liability, which is a lessee&#8217;s obligation
to make lease payments arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents
the lessee&#8217;s right to use or control the use of a specified asset for the lease term. For more information on leases for which
the Company is lessee, refer to Note 4 to the consolidated financial statements. Under the same Topic, lessors are also required to classify
leases. All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing
leases as a lessor. An operating lease with a customer results in the recognition of lease income on a straight-line basis, while the
underlying leased asset remains on the lessor&#8217;s balance sheet and continues to depreciate. The breakout of lease revenues and fees,
net of lessor bad debt expense, that ties to the consolidated statements of operations is shown below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Three
    Months ended<br/> September 30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months ended <br/> September &#160;30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease billings and accruals</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,266,666</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">38,580,116</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">98,023,406</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">117,774,390</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision for doubtful accounts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,038,122</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,075,109</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(32,123,950</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(42,639,102</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Gain/ (loss) on sale
    of lease receivables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(146,345</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,007,079</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,803,745</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,611,586</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease revenues and fees</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,082,199</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,512,086</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">68,703,201</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">82,746,874</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Deferred
Debt Issuance Costs -</b> Debt issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015 and subsequent
amendments are offset against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining
term of the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was
$70,368 and $211,104 for the three and nine months ended September 30, 2023, respectively, and $56,283 and $161,895 for the three and
nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes to related parties are offset against the outstanding balance
of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $114,698 and $152,930 for the three and nine
months ended September 30, 2023, respectively, and $0 and $1,274 for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Debt
issuance costs incurred in conjunction with the Basepoint Credit Agreement entered into on June 7, 2023 are offset against the outstanding
balance of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $9,617 and $12,823 for the three and nine months
ended September 30, 2023, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Intangible
Assets &#8211;</b> Intangible assets consist of a patent on the Company&#8217;s LTO payment method at check-out for third party e-commerce
sites and of assets acquired in connection with Revolution Transaction (See Note 14). The patent is stated at cost less accumulated amortization.
Patent costs are amortized by using the straight-line method over the legal life, or if shorter, the useful life of the patent, which
has been estimated to be ten years.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the Revolution Transaction, the Company identified intangible assets for the franchisee contract-based agreements, the related non-compete
agreements, the Liberty Loan brand, the non-contractual customer relationships associated with the corporate locations and the list of
previous customers. The franchisee contract-based agreements relate to the assignment of agreements with Liberty Tax franchisees in which
their locations and staff are used to assist in the origination and servicing of a loan portfolio in exchange for a share of the net
revenue. In addition, there is non-compete embedded in these agreements. The Liberty Loan brand intangible asset relates to the value
associated with the established brands acquired in the transaction that would otherwise need to be licensed. The non-contractual customer
relationship intangible asset is the value of the customer relationships for the corporate stores acquired in the transaction. The customer
list intangible asset relates to the value of valuable customers information that will be used to market additional products. The franchisee
contract-based agreement, the Liberty Loan brand and the non-compete intangible assets are amortized on a straight-line basis over the
expected useful life of the assets of ten years. The non-contractual customer relationship intangible asset is amortized on a straight-line
basis over a&#160;five-year&#160;estimated useful life. The customer list is amortized on a straight-line basis over a three-year estimated
useful life.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For
intangible assets with finite lives, tests for impairment must be performed if conditions exist that indicate the carrying amount may
not be recoverable. Intangible assets amortization expense was $442,636 and $1,328,754 for the three and nine months ended September
30, 2023, respectively, and $769 and $2,307 for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Property
and Equipment - </b>Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recognized over the estimated
useful lives of the respective assets on a straight-line basis, ranging from 2 to 7 years. Repairs and maintenance expenditures are expensed
as incurred, unless such expenses extend the useful life of the asset, in which case they are capitalized. Depreciation and amortization
expense for property and equipment was $1,271,216 and $3,641,634 for the three and nine months ended September 30, 2023, respectively,
and $1,081,204 and $2,929,334 for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Software
Costs</b> &#8211;&#160;Costs related to developing or obtaining internal-use software incurred during the preliminary project and post-implementation
stages of an internal use software project are expensed as incurred and certain costs incurred in the project&#8217;s application development
stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a website.
Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct costs incurred
in the website&#8217;s development stage are capitalized as property and equipment. Capitalized software costs amounted to $1,231,454
and $3,754,292 for the three and nine months ended September 30, 2023, respectively, and $1,485,669 and $3,755,750 for the three and
nine months ended September 30, 2022, respectively. Capitalized software amortization expense was $1,011,106 and $2,881,511 for the three
and nine months ended September 30, 2023, respectively, and $759,825 and $2,064,681 for the three and nine months ended September 30,
2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Data
Costs </b>- The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
and amortized on a straight-line basis over their estimated useful lives. The probability to provide future economic benefit of the data
cost assets is estimated based upon future usage of the information in different areas and products of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Capitalized data costs amounted to $227,393 and
$570,820 for the three and nine months ended September 30, 2023, respectively, and $458,018 and $1,220,722 for the three and nine months
ended September 30, 2022, respectively. Capitalized data costs amortization expense was $250,376 and $704,543 for the three and nine months
ended September 30, 2023, respectively, and $162,290 and $371,949 for the three and nine months ended September 30, 2022, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Capitalized
data costs net of its amortization are included in the consolidated balance sheets in Other assets, net.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Operating
Expenses -</b> Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Marketing
Costs -</b> Marketing costs, primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily
consisting of commissions earned based on lease originations, are capitalized and amortized over the life of the lease.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Per
Share Data -</b> Per share data is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred
Stock, which participates in dividends with the common stock and accordingly has participation rights in undistributed earnings as if
all such earnings had been distributed during the period (see Note 9). Under such method income available to common shareholders is computed
by deducting both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from net income. Loss attributable
to common shareholders is computed by increasing net loss by such dividends. Where the Company has a net loss, as the participating Series
1 Convertible Preferred Stock has no contractual obligation to share in the losses of the Company, there is no loss allocation between
common stock and Series 1 Convertible Preferred Stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Basic
earnings per common share is computed by dividing net income/(loss) available to common shareholders reduced by any dividends paid or
declared on common and participating Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares
outstanding during the period.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Diluted
earnings per share is based on the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible
Preferred Stock as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible
Preferred Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options,
performance share units and warrants. The dilutive effect of Series 2 Convertible Preferred Stock is computed using the if-converted
method. The dilutive effect of options, performance share units and warrants are computed using the treasury stock method, which assumes
the repurchase of common shares at the average market price during the period. Under the treasury stock method, options, performance
share units and warrants will have a dilutive effect when the average price of common stock during the period exceeds the exercise price
of options, performance share units or warrants. When there is a loss from continuing operations, potential common shares are not included
in the computation of diluted loss per share since they have an anti-dilutive effect.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The following
table reflects the number of common shares issuable upon conversion or exercise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 1 Convertible Preferred
    Stock</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock issuable
    upon exercise of warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-104; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">116,903</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common Stock Options</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,408,395</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,936,083</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common Stock Warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Performance Share Units</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,250,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">790,327</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,984,505</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,169,423</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following table sets forth the computation of basic and diluted earnings per common share for the nine months ended September 30, 2023
and 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Numerator</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net (loss)/ income</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,587,769</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,727,852</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(3,034,182</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,829,332</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    (loss)/ income attributable to common and Series 1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,621,951</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,898,520</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    loss attributable to Series 1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(59,078</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-106; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,868</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-108; -sec-ix-hidden: hidden-fact-107; font-family: Times New Roman, Times, Serif">Net (loss)/ income attributable to common shares- Numerator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,621,951</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,858,310</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif">Denominator</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Weighted average of common shares outstanding-
    Denominator for basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,740,027</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,611,879</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Effect
    of dilutive securities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-109; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Common
    stock options and performance share units</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-110; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">323,166</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Common
    stock warrants</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-111; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">243,171</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Adjusted weighted average
    of common shares outstanding and assumed conversions- Denominator diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,740,027</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">22,403,447</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.35</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.18</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Diluted EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.35</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.17</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following table sets forth the computation of basic and diluted earnings per common share for the three months ended September 30, 2023
and 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Numerator</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net income/ (loss)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">940,101</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,280,434</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,069,456</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(609,778</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-113; -sec-ix-hidden: hidden-fact-112; font-family: Times New Roman, Times, Serif">Net loss attributable to common shares- Numerator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(129,355</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,890,212</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif">Denominator</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-115; -sec-ix-hidden: hidden-fact-114; font-family: Times New Roman, Times, Serif">Weighted average of common shares outstanding- Denominator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,716,852</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,681,853</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.01</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.32</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Diluted EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.01</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.32</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Stock-Based
Compensation &#8211;</b> The fair value of transactions in which the Company exchanges its equity instruments for employee and non-employee
services (share-based payment transactions) is recognized as a compensation expense in the financial statements as services are performed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Compensation
expense for stock options is determined by reference to the fair value of an award on the date of grant and is recognized on a straight-line
basis over the vesting period. The Company has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value
of all stock option awards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Compensation
expense for performance share units is recognized on an accelerated basis over the vesting period based on the Company&#8217;s projected
assessment of the level of performance that will be achieved and earned. The fair value of performance share units is based on the fair
market value of the Company&#8217;s common stock on the date of grant (see Note 9).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif"><b>Fair
Value of Financial Instruments</b> &#8211; The carrying value of certain financial instruments such as cash, lease receivable, and accounts
payable approximate their fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement,
under Basepoint Credit Agreement and under the promissory notes to related parties approximates fair value based upon their interest
rates, which approximate current market interest rates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company utilizes the fair value option on its entire loan receivables portfolio purchased from its bank partner, for the portfolio acquired
in the Revolution Transaction (See Note 14), and for the portfolio directly originated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Fair
Value Measurements - </b>The Company uses a hierarchical framework that prioritizes and ranks the market observability of inputs used
in its fair value measurements. Market price observability is affected by a number of factors, including the type of asset or liability
and the characteristics specific to the asset or liability being measured. Assets and liabilities with readily available, active, quoted
market prices or for which fair value can be measured from actively quoted prices generally are deemed to have a higher degree of market
price observability and a lesser degree of judgment used in measuring fair value. The Company classifies the inputs used to measure fair
value into one of three levels as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="white-space: nowrap; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1: Quoted prices
    in active markets for identical assets or liabilities.</span></td></tr>
</table>

<p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="white-space: nowrap; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2: Inputs other than
    Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities
    in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
                                            3: Unobservable inputs for the asset or liability measured.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Observable
inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company&#8217;s market
assumptions. Unobservable inputs require significant management judgment or estimation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s financial instruments that are measured at fair value on a recurring basis as of September 30, 2023 and December 31,
2022 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value Measurement Using</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial
    instruments &#8211; As of September 30, 2023 (1)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    1</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    2</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    3</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amount</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan receivables at fair value</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-116; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-117; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,679,882</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">46,113,207</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Promissory note related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-118; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-119; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,191,272</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,191,272</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value Measurement Using</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial
    instruments &#8211; As of December 31, 2022 (1)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    1</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    2</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    3</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amount</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan receivables at fair value</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-120; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-121; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,932,504</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">42,747,668</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Promissory note related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-122; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-123; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,158,471</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,158,471</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loans payable under Basepoint&#160;Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates. </span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company primarily estimates the fair value of its loan receivables portfolio using discounted cash flow models. The models use inputs,
such as estimated losses, servicing costs and discount rates,&#160;that are unobservable but reflect the Company&#8217;s best estimates
of the assumptions a market participant would use to calculate fair value. Certain unobservable inputs may, in isolation, have either
a directionally consistent or opposite impact on the fair value of the financial instrument for a given change in that input. An increase
to the net loss rate, servicing cost, or discount rate would decrease the fair value of the Company&#8217;s loan receivables. When multiple
inputs are used within the valuation techniques for loan receivables, a change in one input in a certain direction may be offset by an
opposite change from another input.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company estimates the fair value of the promissory note related to acquisition using discounted cash flow model. The model uses inputs
including estimated cash flows and a discount rate.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif">The
following describes the primary inputs to the discounted cash flow models that require significant judgement:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
                                            losses are estimates of the principal payments that will not be repaid over the life of the
                                            loans, net of the expected principal recoveries on charged-off receivables. FlexShopper systems
                                            monitor collections and portfolio performance data that are used to continually refine the
                                            analytical models and statistical measures used in making marketing and underwriting decisions.
                                            Leveraging the data at the core of the business, the Company utilizes the models to estimate
                                            lifetime credit losses for loan receivables. Inputs to the models include expected cash flows,
                                            historical and current performance, and behavioral information. Management may also incorporate
                                            discretionary adjustments based on the Company&#8217;s expectations of future credit performance.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Servicing
                                            costs &#8211; Servicing costs applied to the expected cash flows of the portfolio reflect
                                            the Company estimate of the amount investors would incur to service the underlying assets
                                            for the remainder of their lives. Servicing costs are derived from the Company internal analysis
                                            of our cost structure considering the characteristics of the receivables and have been benchmarked
                                            against observable information on comparable assets in the marketplace.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Discount
                                            rates &#8211; the discount rates utilized in the cash flow analyses reflect the Company estimates
                                            of the rates of return that investors would require when investing in financial instruments
                                            with similar risk and return characteristics.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table
presents a reconciliation of the beginning and ending balances for the years ended&#160;September 30, 2023&#160;and&#160;December 31,
2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> Ended <br/> September 30,<br/> 2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Year
    Ended <br/> December&#160;31,<br/> 2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,932,504</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,560,108</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchases of loan participation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">389,949</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,216,406</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Obligation of loan participation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(12,931</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,931</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchase of loan portfolio in Revolution Transaction</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-124; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,320,326</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan originations</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">42,789,600</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,519,303</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest and fees<sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,731,851</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,680,080</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Collections</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(62,409,370</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(27,816,669</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net charge off <sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,387,396</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,653,751</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    change in fair value<sup>(1)</sup></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,645,675</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,093,770</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ending balance</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,679,882</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,932,504</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in loan revenues and fees, net of changes in fair value in the consolidated statements of operations.</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table
presents quantitative information about the inputs used in the fair value measurement as of&#160;September 30, 2023&#160;and&#160;December
31, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Minimum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Maximum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted<br/>
    Average<sup>(2)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Minimum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Maximum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/>
    Average</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated losses<sup>(1)</sup></span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.1</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">92.5</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">36.8</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.0</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">92.4</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">40.8</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Servicing costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-125; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-126; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.6</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-127; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-128; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.5</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Discount rate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-129; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-130; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">20.1</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-131; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-132; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21.0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Figure disclosed as a percentage of outstanding principal balance.</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other
relevant data as of&#160;September 30, 2023&#160;and&#160;December 31, 2022&#160;concerning loan receivables at fair value are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Aggregate fair value of loan receivables
    that are 90 days or more past due</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,571,023</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,147,585</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Unpaid principal balance of loan receivables
    that are 90 days or more past due</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">39,128,315</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">19,834,547</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Aggregate fair value of loan receivables in
    non-accrual status</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,434,514</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,947,224</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Income
Taxes</b> &#8211; Deferred tax assets and liabilities are determined based on the estimated future tax effects of net operating loss
carryforwards and temporary differences between the tax bases of assets and liabilities and their respective financial reporting amounts
measured at the current enacted tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes
that it is not more likely than not that such assets will be recognized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated
financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized
upon ultimate settlement. As of September 30, 2023, the Company had not recorded any unrecognized tax benefits. Interest and penalties
related to liabilities for uncertain tax positions will be charged to interest and operating expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Reclassifications</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
prior year/period balances have been reclassified to conform with the current year/period presentation. These reclassifications primarily
include separating the prepaid expenses, right of use asset and loan revenues and fees, net of changes in fair value as separate line
items. &#160;</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all significant accounting policies of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 235<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//235/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SignificantAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172503420208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeasesTextBlock', window );">LEASES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>4.
LEASES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Refer
to Note 3 to these condensed consolidated financial statements for further information about the Company&#8217;s revenue generating activities
as a lessor. All the Company&#8217;s customer agreements are considered operating leases, and the Company currently does not have any
sales-type or direct financing leases as a lessor.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Commitments</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
January 2019, FlexShopper entered into a 108-month lease with an option for one additional five-year term for 21,622 square feet of office
space in Boca Raton, FL to accommodate FlexShopper&#8217;s business and its employees. The monthly rent for this space is approximately
$31,500 with annual three percent increases throughout the initial 108-month lease term beginning on the anniversary of the commencement
date, which was September 18, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
September 2021, FlexShopper entered into a 12-month lease for an office space for approximately 18 people at the Battery at SunTrust
Park at Georgia, Atlanta mainly to expand the sales team. This lease was renewed for another twelve-month period with a monthly rent
of approximately $8,800. This lease is accounted for under the practical expedient for leases with initial terms for 12 months or less,
and as such no related right of use asset or liability was recorded.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
part of the Revolution Transaction (See Note 14), 22 storefront lease agreements were acquired by FlexShopper. Some of those stores were
closed or transferred to franchisees after the Revolution Transaction. As of September 30, 2023, 20 storefront lease agreements belong
to FlexShopper. The stores are located in Alabama, Michigan, Nevada, and Oklahoma and are used to offer finance products to customers.
The monthly average rent for these stores is approximately $1,700 per month. These leases are accounted for under the practical expedient
for leases with initial terms for 12 months or less, and as such no related right of use asset or liability was recorded.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are included in the Company&#8217;s
condensed consolidated balance sheets within the Right of use asset, net, Lease liability- current portion and Lease liabilities net
of current portion.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Supplemental
balance sheet information related to leases is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Balance
    Sheet Classification</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 45%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Lease Asset</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 30%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Right of use asset, net</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,276,709</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,395,741</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Finance Lease Asset</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Right of use asset,
    net</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,209</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,529</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Lease Assets</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,281,918</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,406,270</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Lease Liability &#8211; current portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Current Lease Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">229,824</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">199,535</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finance Lease Liability &#8211; current portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Current Lease Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,804</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,466</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Lease Liability &#8211; net of current
    portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Long Term Lease Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,386,769</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,022</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Finance Lease Liability
    &#8211; net of current portion</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Long Term Lease Liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-133; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,600</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Lease Liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,623,397</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,774,623</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Operating
lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The Company
uses its incremental borrowing rate as the discount rate for its leases, as the implicit rate in the lease is not readily determinable.
The incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments,
and in economic environments where the leased asset is located. Operating lease assets also include any prepaid lease payments and lease
incentives. The lease terms include periods under options to extend or terminate the lease when it is reasonably certain that the Company
will exercise the option. The Company generally uses the base, non-cancelable, lease term when determining the lease assets and liabilities.
Under the short-term lease exception provided within ASC 842, the Company does not record a lease liability or right-of-use asset for
any leases that have a lease term of 12 months or less at commencement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company&#8217;s leases:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Discount <br/> Rate</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Remaining<br/> Lease Term<br/> (in years)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Leases</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13.03</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finance Leases</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">13.39</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Operating
lease expense is recognized on a straight-line basis over the lease term within operating expenses in the Company&#8217;s consolidated
statements of operations. Finance lease expense is recognized over the lease term within interest expense and amortization in the Company&#8217;s
consolidated statements of operations. The Company&#8217;s total operating and finance lease expense all relate to lease costs amounted
to $96,453 and $290,056 for the three and nine months ended September 30, 2023, respectively, and $97,023 and $292,056 for the three
and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Supplemental
cash flow information related to operating leases is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash payments for operating leases</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">311,137</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">302,075</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash payments for finance leases</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,308</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,388</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Below
is a summary of undiscounted operating lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the operating lease liabilities included in the consolidated balance sheet.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Operating<br/>
    Leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">106,469</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">430,134</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">443,038</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">456,330</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2027</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">470,019</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2028 and thereafter</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">303,573</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total undiscounted cash flows</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,209,563</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: interest</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(592,970</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Present value of lease
    liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,616,593</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Below
is a summary of undiscounted finance lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the finance lease liabilities included in the consolidated balance sheet.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Finance<br/>
    Leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,391</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,782</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total undiscounted cash flows</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,173</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: interest</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(369</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Present value of lease
    liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,804</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeasesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//842-20/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeasesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509711760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>5.
PROPERTY AND EQUIPMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Property
and equipment consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Estimated<br/>
    Useful Lives</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Furniture, fixtures and vehicle</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2-5 years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">395,868</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">395,468</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Website and internal use software</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,296,749</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">20,542,457</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Computers and software</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">3-7 years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,483,230</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,672,103</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">29,175,847</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,610,028</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: accumulated depreciation
    and amortization</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(20,164,800</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(16,523,166</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9,011,047</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,086,862</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Depreciation
and amortization expense for property and equipment was $1,271,217 and $3,641,635 for the three and nine months ended September 30, 2023,
respectively, and $1,081,204 and $2,929,335 for the three and nine months ended September 30, 2022, respectively.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//360/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172508023664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Intangible Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsDisclosureTextBlock', window );">INTANGIBLE ASSETS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>6.</b>&#160;<b>INTANGIBLE
ASSETS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-family: Times New Roman, Times, Serif">The
following table provides a summary of our intangible assets:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Estimated
    <br/> Useful Life</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Gross&#160;Carrying<br/>
    Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    <br/> Amortization</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Net&#160;Carrying
    <br/> Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 51%"><span style="font-family: Times New Roman, Times, Serif">Patent</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">30,760</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(30,760</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Franchisee contract-based agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,744,367</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,062,029</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,682,338</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liberty Loan brand</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">340,218</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(28,350</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">311,868</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non-compete agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">86,113</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,180</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">78,933</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non contractual customer relationships</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">5 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,952,371</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(325,400</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,626,971</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Customer list</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">184,825</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(51,340</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">133,485</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">15,338,654</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,505,059</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,833,595</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Estimated
    <br/> Useful Life</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Gross&#160;Carrying<br/>
    Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    <br/> Amortization</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Net&#160;Carrying
    <br/> Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Patent</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">30,760</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(28,876</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,884</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Franchisee contract-based agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,744,367</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(106,203</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,638,164</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liberty Loan brand</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">340,218</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(2,835</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">337,383</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non-compete agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">86,113</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(718</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">85,395</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non contractual customer relationships</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">5 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,952,371</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(32,540</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,919,831</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Customer list</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">184,825</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(5,133</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">179,692</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">15,338,654</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(176,305</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">15,162,349</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Depreciation
and amortization expense for intangible assets was $442,636 and $1,328,754 for the three and nine months ended September 30, 2023, respectively,
and $769 and $2,307 for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, future estimated amortization expense related to identifiable intangible assets over the next five years is set
forth in the following table:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Amortization<br/>
    Expense</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023 (three months remaining)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">442,290</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,769,160</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,764,026</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,707,552</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2027</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,675,012</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,358,040</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all or part of the information related to intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//350-30/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172508023664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes-Related Parties<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Promissory Notes-Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">PROMISSORY NOTES-RELATED PARTIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>7.
PROMISSORY NOTES-RELATED PARTIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>122
Partners Note - </b>On January 25, 2019, FlexShopper, LLC (the &#8220;Promissory Note Borrower&#8221;) entered into a subordinated debt
financing letter agreement with 122 Partners, LLC, as lender, pursuant to which the Promissory Note Borrower issued a subordinated promissory
note to 122 Partners, LLC (the &#8220;122 Partners Note&#8221;) in the principal amount of $1,000,000. H. Russell Heiser, Jr. (&#8220;Mr.
Heiser&#8221;), FlexShopper&#8217;s Chief Executive Officer, is a member of 122 Partners, LLC. Payment of the principal amount and accrued
interest under the 122 Partners Note was due and payable by the Promissory Note Borrower on April 30, 2020 and the Promissory Note Borrower
can prepay principal and interest at any time without penalty. Obligations under the 122 Partners Note were subordinated to obligations
under the Credit Agreement. The 122 Partners Note was subject to customary representations and warranties and events of default. If an
event of default occurs and is continuing, the Promissory Note Borrower may be required to repay all amounts outstanding under the 122
Partners Note. Obligations under the 122 Partners Note were secured by substantially all of the Promissory Note Borrower&#8217;s assets,
subject to the senior rights of the lenders under the Credit Agreement. On April 30, 2020, pursuant to an amendment to the subordinated
debt financing letter agreement, the Promissory Note Borrower and 122 Partners, LLC agreed to extend the maturity date of the 122 Partners
Note to April 30, 2021. On March 22, 2021, the Promissory Note Borrower executed a second amendment to the 122 Partners Note such that
the maturity date of the 122 Partners Note was extended to April 1, 2022. On June 30, 2022, the Promissory Note Borrower executed a third
amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note was extended to April 1, 2023. On March 30, 2023,
the Promissory Note Borrower executed a fourth amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note
was extended from April 1, 2023 to October 1, 2023. On September 6, 2023, the Promissory Note Borrower paid all the principal and interest
outstanding as of that date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
paid for the 122 Partner Note was $58,020 and $163,183 for the three and nine months ended September 30, 2023, respectively, and $45,278
and $147,422 for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
expensed for the 122 Partner Note was $40,335 and $145,357 for the three and nine months ended September 30, 2023, respectively, and
$46,530 and $151,521 for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NRNS
Note - </b>FlexShopper LLC (the &#8220;Promissory Note Borrower&#8221;) previously entered into letter agreements with NRNS Capital Holdings
LLC (&#8220;NRNS&#8221;), the manager of which is the Chairman of the Company&#8217;s Board of Directors, pursuant to which the Promissory
Note Borrower issued subordinated promissory notes to NRNS (the &#8220;NRNS Note&#8221;) in the total principal amount of $3,750,000.
Payment of principal and accrued interest under the NRNS Note was due and payable by the Promissory Note Borrower on June 30, 2021 and
the Promissory Note Borrower can prepay principal and interest at any time without penalty. At September 30, 2023, amounts outstanding
under the NRNS Note bear interest at a rate of 21.44%. Obligations under the NRNS Note are subordinated to obligations under the Credit
Agreement. The NRNS Note is subject to customary representations and warranties and events of default. If an event of default occurs
and is continuing, the Promissory Note Borrower may be required to repay all amounts outstanding under the NRNS Note. Obligations under
the NRNS Note is secured by substantially all of the Promissory Note Borrower&#8217;s assets, subject to rights of the lenders under
the Credit Agreement. On March 22, 2021, the Promissory Note Borrower executed an amendment to the NRNS Note such that the maturity date
was extended to April 1, 2022. On February 2, 2022, the Promissory Note Borrower executed another amendment to the NRNS Note. This last
amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased the credit commitment from $3,750,000 to $11,000,000.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 29, 2023, the Company, the Promissory Note Borrower, NRNS, Mr. Heiser and PITA Holdings, LLC (&#8220;PITA&#8221;) entered into an
Amendment to Subordinated Debt and Warrants to Purchase Common Stock (the &#8220;Amendment&#8221;), pursuant to which, among other things,
the parties agreed to extend the maturity date of the NRNS Note from July 1, 2024 to July 1, 2025. In order to induce NRNS to enter into
the Amendment, the Company extended the expiration date of certain warrants (See Note 9). The cost of the warrant modification was $917,581
and was recorded as a deferred debt cost of NRNS note. No other changes were made to such NRNS Note.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Principal
and accrued and unpaid interest outstanding on the NRNS Note was $10,942,009 as of September 30, 2023 and $10,941,629 as of December
31, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
paid for the NRNS Note was $585,334 and $1,715,838 for the three and nine months ended September 30, 2023, respectively, and $486,739
and $1,020,523 for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
expensed for the NRNS Note was $587,230 and $1,716,217 for the three and nine months ended September 30, 2023, respectively, and $500,201
and $1,144,646 for the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Amounts
payable under the promissory notes are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Debt</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">192,009</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-134; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,750,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//470/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172501165504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoanPayableDisclosureAbstract', window );"><strong>Loan Payable Under Credit Agreement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoanPayableDisclosureTextBlock', window );">LOAN PAYABLE UNDER CREDIT AGREEMENT</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>8.
LOAN PAYABLE UNDER CREDIT AGREEMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 6, 2015, FlexShopper, through a wholly-owned subsidiary (&#8220;Borrower&#8221;), entered into a credit agreement (as amended from
time-to-time, the &#8220;Credit Agreement&#8221;) with Wells Fargo Bank, National Association as paying agent, various lenders from time
to time party thereto and WE 2014-1, LLC, an affiliate of Waterfall Asset Management, LLC, as administrative agent and lender (&#8220;Lender&#8221;).
The Borrower is permitted to borrow funds under the Credit Agreement based on FlexShopper&#8217;s cash on hand and the Amortized Order
Value of its Eligible Leases (as such terms are defined in the Credit Agreement) less certain deductions described in the Credit Agreement.
Under the terms of the Credit Agreement, subject to the satisfaction of certain conditions, the Borrower may borrow up to $57,500,000
from the Lender until the Commitment Termination Date and must repay all borrowed amounts one year thereafter, on the date that is 12
months following the Commitment Termination Date (unless such amounts become due or payable on an earlier date pursuant to the terms
of the Credit Agreement). The Lender was granted a security interest in certain leases and loans as collateral under this Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 29, 2021, the Company and the Lender signed an Omnibus Amendment to the Credit Agreement. This Amendment extended the Commitment
Termination Date to April 1, 2024, amended other covenant requirements, partially removed indebtedness covenants and amended eligibility
rules. The interest rate charged on amounts borrowed is LIBOR plus 11% per annum. The Company paid the Lender a fee of $237,000 in consideration
of the execution of this Omnibus Amendment. At September, 2023, amounts borrowed bear interest at 16.44%.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 8, 2022, pursuant to Amendment No. 15 to Credit Agreement, the Commitment Amount was increased to be up to $82,500,000. The incremental
increase in the Commitment Amount was provided by WE 2022-1, LLC, as an additional lender under the Credit Agreement. WE 2022-1, LLC
is an affiliate of Waterfall Asset Management, LLC. No other changes were made to the credit agreement. As of July 1, 2022, WE 2022-1,
LLC assigned 100% of its Commitment and all Loans to WE 2014-1, LLC. Effective September 27, 2022, WE 2014-1, LLC assigned 100% of its
Commitments and all Loans to Powerscourt Investments 32, LP, an affiliate of Waterfall Asset Management, LLC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
October 21, 2022, pursuant to Amendment No. 16 to Credit Agreement, the Commitment Amount was increased to be up to $110,000,000. This
amendment also replaced LIBOR references in the Credit Agreement with SOFR (Secured Overnight Financing Rate), as the basis for our interest
payments under the Credit Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 7, 2023, pursuant to Amendment No. 17 to the Credit Agreement, the administrative agent and lender consented, on a one-time basis,
to the formation of a new subsidiary, Flex TX, LLC, and to the Company&#8217;s execution and performance of the Revolution Agreements
(as defined below) between the Company and BP Fundco, LLC to incur certain indebtedness and grant a security interest in certain of its
assets in connection with (i) a Limited Payment Guaranty (Flex Revolution Loan) between the Company and BP Fundo, LLC and (ii) a Pledge
Agreement among the Company, Flex Revolution, LLC and BP Fundco, LLC (collectively, the &#8220;Revolution Agreements&#8221;). No other
changes were made to the Credit Agreement.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Credit Agreement provides that FlexShopper may not incur additional indebtedness (other than expressly permitted indebtedness) without
the permission of the Lender and also prohibits payments of cash dividends on common stock. Additionally, the Credit Agreement includes
covenants requiring FlexShopper to maintain a minimum amount of Equity Book Value, maintain a minimum amount of liquidity and cash and
maintain a certain ratio of Consolidated Total Debt to Equity Book Value (each capitalized term, as defined in the Credit Agreement).
Upon a Permitted Change of Control (as defined in the Credit Agreement), FlexShopper must refinance the debt under the Credit Agreement,
subject to the payment of an early termination fee. A summary of the covenant requirements, and FlexShopper&#8217;s actual results at
September 30, 2023, follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,&#160;2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Required<br/>
    Covenant</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Actual
    <br/> Position</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equity Book Value not less than</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,452,246</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">28,601,812</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liquidity greater than</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,500,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,732,483</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash greater than</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,737,809</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Consolidated Total Debt to Equity Book Value
    ratio not to exceed</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5.25</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.77</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest, breaches
or defaults under the terms of the Credit Agreement and related agreements entered into with the Lender, breaches of representations,
warranties or certifications made by or on behalf of FlexShopper in the Credit Agreement and related documents (including certain financial
and expense covenants), deficiencies in the borrowing base, certain judgments against FlexShopper and bankruptcy events.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company borrowed under the Credit Agreement $5,050,000 and $7,800,000 for the three and nine months ended September 30, 2023, respectively,
and $15,055,000 and $32,855,000 for the three and nine months ended September 30, 2022, respectively. The Company repaid under the Credit
Agreement $0 and $2,795,000 for the three and nine months ended September 30, 2023, respectively, and $4,605,000 and $5,730,000 for the
three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
expense incurred under the Credit Agreement amounted to $3,503,486 and $10,115,009 for the three and nine months ended September 30,
2023, respectively, and $2,426,513 and $5,874,504 for the three and nine months ended September 30, 2022, respectively. The outstanding
balance under the Credit Agreement was $86,205,000 as of September 30, 2023 and was $81,200,000 as of December 31, 2022. Such amount
is presented in the consolidated balance sheets net of unamortized issuance costs of $141,148 and $352,252 as of September 30, 2023 and
December 31, 2022, respectively. Interest is payable monthly on the outstanding balance of the amounts borrowed. No principal is expected
to be repaid in the next twelve months due to the Commitment Termination Date having been extended to April 1, 2024, or from reductions
in the borrowing base. The Company must repay all borrowed amounts one year after the Commitment Termination Date. Accordingly, all principal
is shown as a non-current liability at September 30, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Since
October 2022, the Company has been entering into Interest Rate Cap Agreements with AXOS bank, a financial institution not related with
the Lender of the Credit Agreement. These agreements cap the variable portion (one month SOFR) of the Credit Agreement interest rate
to 4%, which reduce the Company&#8217;s exposure to additional increases in interest rates.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoanPayableDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoanPayableDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoanPayableDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoanPayableDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509711760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteAbstract', window );"><strong>Capital Structure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">CAPITAL STRUCTURE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>9.
CAPITAL STRUCTURE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s capital structure consists of preferred and common stock as described below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Preferred
Stock</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company is authorized to issue 500,000 shares of $0.001 par value preferred stock. Of this amount, 250,000 shares have been designated
as Series 1 Convertible Preferred Stock and 25,000 shares have been designated as Series 2 Convertible Preferred Stock. The Company&#8217;s
Board of Directors determines the rights and preferences of the Company&#8217;s preferred stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 37.4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Series
                                            1 Convertible Preferred Stock</span> <b>&#8211;</b> Series 1 Convertible Preferred Stock ranks
                                            senior to common stock upon liquidation.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&#8217;s
common stock, subject to certain anti-dilution rights. The holders of the Series 1 Convertible Preferred Stock have the option to convert
the shares to common stock at any time. Upon conversion, all accumulated and unpaid dividends, if any, will be paid as additional shares
of common stock. The holders of Series 1 Convertible Preferred Stock have the same dividend rights as holders of common stock, as if
the Series 1 Convertible Preferred Stock had been converted to common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,231
shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Series 2 Convertible Preferred Stock</span> <b>&#8211;</b> The Company sold to B2 FIE V LLC (the &#8220;Investor&#8221;), an entity affiliated with Pacific Investment Management Company LLC, 20,000 shares of Series 2 Convertible Preferred Stock (&#8220;Series 2 Preferred Stock&#8221;) for gross proceeds of $20.0 million. The Company sold an additional 1,952 shares of Series 2 Preferred Stock to a different investor for gross proceeds of $1.95 million at a subsequent closing.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Series 2 Preferred Shares were sold for $1,000 per share (the &#8220;Stated Value&#8221;) and accrue dividends on the Stated Value at
an annual rate of 10% compounded annually. Cumulative accrued dividends as of September 30, 2023 totaled $22,118,558. As of September
30, 2023, each Series 2 Preferred Share was convertible into approximately 266&#160;shares of common stock; however, the conversion rate
is subject to further increase pursuant to a weighted average anti-dilution provision. The holders of the Series 2 Preferred Stock have
the option to convert such shares into shares of common stock and have the right to vote with holders of common stock on an as-converted
basis. If the average closing price during any 45-day consecutive trading day period or change of control transaction values the common
stock at a price equal to or greater than $23.00 per share, then conversion shall be automatic. Upon a Liquidation Event or Deemed Liquidation
Event (each as defined), holders of Series 2 Preferred Stock shall be entitled to receive out of the assets of the Company prior to and
in preference to the common stock and Series 1 Convertible Preferred Stock an amount equal to the greater of (1) the Stated Value, plus
any accrued and unpaid dividends thereon, and (2) the amount per share as would have been payable had all shares of Series 2 Preferred
Stock been converted to common stock immediately before the Liquidation Event or Deemed Liquidation Event.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
the dividends for the Series 2 Preferred Shares have not been declared by the Company&#8217;s Board of Directors, there is no dividends
accrual reflected in the Company&#8217;s Consolidated Financial Statement. The Series 2 Preferred Shares dividends is reflected on the
Consolidated Statement of Operations for purposes of determining the net income attributable to common and Series 1 Convertible Preferred
shareholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Common
Stock</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company is authorized to issue 40,000,000 shares of common stock, par value $0.0001 per share. Each share of common stock entitles the
holder to one vote at all stockholder meetings. The common stock is traded on the Nasdaq Capital Market under the symbol &#8220;FPAY.&#8221;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Warrants</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
connection with the issuance of Series 2 Convertible Preferred Stock in June 2016, the Company issued to the placement agent in such
offering warrants exercisable for 439 shares of Series 2 Convertible Preferred Stock at an initial exercise price of $1,250 per share,
which expired by their terms seven years after the date of issuance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
September 2018, the Company issued warrants exercisable for an aggregate 1,055,184 shares of common stock at an exercise price of $1.25
per warrant to Mr. Heiser and NRNS in connection with partial conversions of their promissory notes (the &#8220;Conversion Warrants&#8221;).
The original expiration date of these warrants was September 28, 2023 (and extended as described below).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From
January 2019 to August 2021, the Company issued to PITA Holdings, LLC (&#8220;PITA&#8221;) Common Stock Purchase Warrants (the &#8220;Consulting
Warrants&#8221;) to purchase up to an aggregate of 1,200,000 shares of the Company&#8217;s common stock in connection with that certain
Consulting Agreement, dated as of February 19, 2019 (as may be amended from time to time), between the Company and XLR8 Capital Partners
LLC (&#8220;XLR8&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">PITA,
NRNS and XLR8 are affiliates of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 29, 2023, the Company, FlexShopper, LLC, NRNS,
Mr. Heiser and PITA entered into an Amendment to Subordinated Debt and Warrants to Purchase Common Stock (the &#8220;Amendment&#8221;),
pursuant to which, among other things, the parties agreed to extend the maturity date of the NRNS Note from July 1, 2024 to July 1, 2025.
In order to induce NRNS to enter into the Amendment, the expiration date of the Conversion Warrants and the expiration date of 840,000
of the Consulting Warrants was extended 30 months from the original expiration date. The cost of the warrant modification was $917,581
and was recorded as a deferred debt cost of NRNS note.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
expense related to warrants was $0 and $917,581 for the three and nine months ended September 30, 2023, respectively, and $0 and $0 for
the three and nine months ended September 30, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following table summarizes information about outstanding stock warrants as of September 30, 2023 and December 31, 2022, all of which
are exercisable:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Exercise</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Common</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Stock&#160;Warrants</b></span></p></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Weighted
                                            Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Remaining</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Contractual
                                            Life</b></span></p></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Price</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Outstanding</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.25</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,055,184</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 37%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 36%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.25</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">160,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.34</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.40</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.54</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.62</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.68</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.69</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.74</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.76</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.91</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.95</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.00</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.01</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.08</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.45</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.53</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.57</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.70</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.78</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.79</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.89</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.93</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.97</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.09</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.17</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.19</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.27</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-6<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480237/815-40-50-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(e)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//505/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-16<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172508049424">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Compensation Plans<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract', window );"><strong>Equity Compensation Plans [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">EQUITY COMPENSATION PLANS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>10. EQUITY
COMPENSATION PLANS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
April 2018, the Company adopted the FlexShopper, Inc. 2018 Omnibus Equity Compensation Plan (the &#8220;2018 Plan&#8221;). The 2018 Plan
replaced the Prior Plans. No new awards will be granted under the Prior Plans; however, awards outstanding under the Prior Plans upon
approval of the 2018 Plan remain subject to and will be settled with shares under the applicable Prior Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Grants
under the 2018 Plan and the Prior Plans consist of incentive stock options, non-qualified stock options, stock appreciation rights, restricted
shares, restricted stock units, dividend equivalents and other stock-based awards. Employees, directors and consultants and other service
providers are eligible to participate in the 2018 Plan and the Prior Plans.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Stock-based
compensation expense include the following components:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Three Months ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Nine Months ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left">Stock options</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">242,180</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">238,233</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,047,323</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">762,340</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Performance share units</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">229,639</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">149,065</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">289,044</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">187,663</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total stock-based compensation</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">471,819</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">387,298</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,336,367</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">950,003</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value of stock-based compensation is
recognized as compensation expense over the vesting period. Compensation expense recorded for stock-based compensation in the consolidated
statements of operations was $471,819 and $1,336,367 for the three and nine months ended September 30, 2023, respectively, and $387,298
and $950,003 for the three and nine months ended September 30, 2022, respectively. Unrecognized compensation cost related to non-vested
options and PSU at September 30, 2023 amounted to $1,464,380, which is expected to be recognized over a weighted average period of 2.14
years.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Stock
options:</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
fair value of stock options is recognized as compensation expense using the straight-line method over the vesting period. The Company
measured the fair value of each stock option award on the date of grant using the Black-Scholes-Merton (BSM) pricing model with the following
weighted average assumptions:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine&#160;Months<br/>
    ended<br/> September 30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> ended<br/> September 30,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Exercise price</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.8</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.5</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;6 years</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;6 years</span></p></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">95</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">69</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Dividend yield</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.59</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.12</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
expected dividend yield is based on the Company&#8217;s historical dividend yield. The expected volatility is based on the historical
volatility of the Company&#8217;s common stock. The expected life is based on the simplified expected term calculation permitted by the
Securities and Exchange Commission, which defines the expected life as the average of the contractual term of the options and the weighted-average
vesting period for all option tranches. The risk-free interest rate is based on the annual yield on the grant date of a zero-coupon U.S.
Treasury bond the maturity of which equals the option&#8217;s expected life.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Activity
in stock options for the nine month periods ended September 30, 2023 and September 30, 2022 was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of<br/> options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted<br/> average<br/> exercise<br/> price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted<br/> average<br/> contractual<br/> term <br/> (years)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Aggregate<br/> intrinsic<br/> value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">3,919,228</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1.97</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">52,223</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,596,567</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">75</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,500</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.79</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">345</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,105,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1.91</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Outstanding at September, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,408,395</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1.56</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">7.56</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">561,402</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at September 30, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,183,408</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.74</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.12</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">328,031</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,080,904</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.06</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,923,642</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,094,002</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.50</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(308,526</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.85</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">480,029</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,333</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.22</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,273</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Expired</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(25,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1.70</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Outstanding at September 30, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,834,047</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.00</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">6.96</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,219,962</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at September 30, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,694,862</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.10</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.48</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">928,330</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
weighted average grant date fair value of options granted during the nine month periods ended September 30, 2023 and September 30, 2022
was $0.61 and $0.91 per share respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Performance
Share Units:</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">On
February 10, 2022, and on April 21, 2023, the Compensation Committee of the Board of Directors approved awards of performance share units
to certain senior executives of the Company (the &#8220;2022 PSU&#8221;, and the &#8220;2023 PSU&#8221;, respectively).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">For
performance share units, which are settled in stock, the number of shares earned is subject to both performance and time-based vesting.
For the performance component, the number of shares earned is determined at the end of the periods based upon achievement of specified
performance conditions such as the Company&#8217;s Adjusted EBITDA. When the performance criteria are met, the award is earned and vests
assuming continued employment through the specified service period(s). Shares are issued from the Company&#8217;s 2018 Omnibus Equity
Compensation Plan upon vesting. The number of 2023 PSU which could potentially be issued ranges from&#160;0 up to a maximum of&#160;1,250,000
of the target awards depending on the specified terms and conditions of the target award.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The fair value of performance
share units is based on the fair market value of the Company&#8217;s common stock on the date of grant. The compensation expense associated
with these awards is amortized on an accelerated basis over the vesting period based on the Company&#8217;s projected assessment of the
level of performance that will be achieved and earned. In the event the Company determines it is no longer probable that the minimum performance
criteria specified in the plan will be achieved, all previously recognized compensation expense is reversed in the period such a determination
is made. The 2022 PSU were forfeited in April 2023 as the minimum performance component was not achieved. For the 2023 PSU, the Company
determined it was probable that the minimum performance component would be met and accordingly commenced amortization in the quarter ended
June 30, 2023.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Activity
in performance share units for the nine months ended September 30, 2023 and September 30, 2022 was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Number
    of<br/> performance<br/> share&#160;units</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/>
    average<br/> grant date<br/> fair&#160;value</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Non- vested at January 1, 2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">790,327</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.53</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,250,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.78</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Forfeited/
    unearned</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(790,327</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.53</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Vested</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-137; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-138; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Non-
    vested at September 30, 2023</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,250,000</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.78</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Non- vested at January 1, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-139; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-140; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">790,327</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.53</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Forfeited/
    unearned</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-141; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-142; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Vested</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-143; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-144; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Non-
    vested at September 30, 2022</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">790,327</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.53</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//718/tableOfContent<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (l)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172501165504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">INCOME TAXES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>11. INCOME
TAXES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Effective
income tax rates for interim periods are based on the Company&#8217;s estimate of the applicable annual income tax rate. The Company&#8217;s
effective income tax rate varies based upon the estimate of the Company&#8217;s annual taxable earnings and the allocation of those taxable
earnings across the various states in which we operate.&#160;Changes in the annual allocation of the Company&#8217;s activity among these
jurisdictions results in changes to the effective tax rate utilized to measure the Company&#8217;s income tax provision and deferred
tax assets and liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s effective income tax rate for the nine months ended September 30, 2023 was approximately 20.5%. This was different than
the expected federal income tax rate of 21% primarily due to the impact of non-taxable income from non-deductible equity compensation
and state income taxes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the second quarter of 2022, the Company released the valuation allowance of the Company&#8217;s deferred tax asset recorded as of December
31, 2021. The Company had historical cumulative positive pre-tax income plus permanent differences. The realization of the deferred tax
asset as of September 30, 2023 is more likely than not based on the Company&#8217;s projected taxable income.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//740/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-14<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-21<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 270<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482526/740-270-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482603/740-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499511568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingencies and Other Uncertainties<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyAbstract', window );"><strong>Contingencies and Other Uncertainties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyDisclosures', window );">CONTINGENCIES AND OTHER UNCERTAINTIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>12. CONTINGENCIES
AND OTHER UNCERTAINTIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Regulatory
inquiries</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the first quarter of 2021, FlexShopper, along with a number of other lease-to-own companies, received a subpoena from the California
Department of Financial Protection and Innovation (the &#8220;DFPI&#8221;) requesting the production of documents and information regarding
the Company&#8217;s compliance with state consumer protection laws. The Company is cooperatively engaging with the DFPI in response to
its inquiry. Although the Company believes it is in compliance with all applicable consumer protection laws and regulations in California,
this inquiry ultimately could lead to an enforcement action and/or a consent order, and substantial costs, including legal fees, fines,
penalties, and remediation expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Litigation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company is not involved in any current or pending material litigation. The Company could be involved in litigation incidental to the
operation of the business. The Company intends to vigorously defend all matters in which the Company is named defendants, and, for insurable
losses, maintain significant levels of insurance to protect against adverse judgments, claims or assessments that may affect the Company.
Although the adequacy of existing insurance coverage of the outcome of any legal proceedings cannot be predicted with certainty, based
on the current information available, the Company does not believe the ultimate liability associated with known claims or litigation,
if any, in which the Company is involved will materially affect the Company&#8217;s consolidated financial condition or results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Employment
agreements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
executive management entered into employment agreements with the Company. The contracts are for a period between three to five years
and renew for three successive one-year terms unless receipt of written notices by the parties. The contracts provide that such management
may earn discretionary cash bonuses and equity awards, based on financial performance metrics defined each year by the Compensation Committee
of the Company&#8217;s Board of Directors. Additionally, under certain termination conditions, such contracts provide for severance payments
and other benefits.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>COVID-19
and other similar health crisis</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company has been, and may in the future, be impacted by COVID-19 or any similar pandemic or health crisis, and this could affect our
results of operations, financial condition, or cash flow in the future. The extent and the effects of the impact of any of these events
on the operation and financial performance of our business depend on several factors which are highly uncertain and cannot be predicted.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingencyAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyDisclosures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.Y.Q2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480102/450-20-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.Y.Q4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480102/450-20-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//450-20/tableOfContent<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-9<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//450-30/tableOfContent<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483049/450-30-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingencyDisclosures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509471936">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsDisclosureTextBlock', window );">COMMITMENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>13. COMMITMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The Company
does not have any commitments other than real property leases (Note 4).</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant arrangements with third parties, which includes operating lease arrangements and arrangements in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services, and operating lease arrangements. Descriptions may include identification of the specific goods and services, period of time covered, minimum quantities and amounts, and cancellation rights.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 440<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//440/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509555744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revolution Transaction<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_RevolutionTransactionAbstract', window );"><strong>Revolution Transaction [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_RevolutionTransactionTextBlock', window );">REVOLUTION TRANSACTION</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>14.
REVOLUTION TRANSACTION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
December 3, 2022, Flex Revolution, LLC, a wholly-owned subsidiary of FlexShopper, Inc. (the &#8220;Buyer&#8221;) closed a transaction
(&#8220;Revolution Transaction&#8221;) pursuant to an Asset Purchase Agreement with Revolution Financial, Inc., a provider of consumer
loans and credit products (collectively with certain of its subsidiaries, &#8220;Revolution&#8221;), under which the Company acquired
the material net assets of the Revolution business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
consideration for the sale of the Revolution net assets, the Company issued an adjustable promissory note (&#8220;Seller Note&#8221;)
with an initial principal amount of $5,000,000. The Seller Note matures on December 1, 2027, bears interest at 8% per annum and is subject
to adjustment based upon the pre-tax net income of the acquired business in 2023. The fair value of the Seller Note as of the acquisition
date was $3,421,991. The Seller Note, net of the discount, was $3,191,272 as of September 30, 2023 and $3,158,471 as of December 31,
2022. The Seller Note is included in the condensed consolidated balance sheets in the line Promissory note related to acquisition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Revolution Transaction includes the Buyer&#8217;s assumption of Revolution&#8217;s consumer loan portfolio, related cash and its credit
facility (&#8220;Revolution Credit Facility&#8221;) as this facility is backed by the portfolio acquired. As of December 31, 2022, the
Revolution Credit Agreement was not legally transferred to FlexShopper, so this liability was included in the condensed consolidated
balance sheets on the line Purchase consideration payable related to acquisition as the Company was obligated for the outstanding balance
as December 31, 2022. On June 7, 2023, the Revolution Credit Facility was legally transferred to FlexShopper (See Note 15)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
parties to the Asset Purchase Agreement have each made customary representations and warranties in the Asset Purchase Agreement and have
agreed to indemnify each other for breaches of such representations and warranties. The Buyer&#8217;s primary recourse in the event of
a claim is to offset the Seller Note equal to the indemnifiable losses subject to such claim.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Revolution Transaction has been accounted for as a business combination in accordance with ASC 805, Business Combination. The Company
measured the net assets acquired in Revolution Transaction at fair value on the acquisition date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
fair value of the intangible assets was determined primarily by using discounted cash flow models. The models use inputs including estimated
cash flows and a discount rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company recorded a bargain purchase gain of $14,461,274 related to the Revolution Transaction at acquisition date as the fair value of
the net assets acquired exceed the fair value of the purchase price consideration. The Company believes that the most significant reason
its management was able to negotiate a bargain purchase was due to the speed with which the seller wanted to close this transaction which
resulted in a non-competitive process akin to a forced sale. The strong desire for a prior to year-end closing was for various reasons,
including potential credit facility covenant issues and accelerating operating losses after recent regulatory changes.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_RevolutionTransactionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_RevolutionTransactionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_RevolutionTransactionTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure on information about revolution Transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_RevolutionTransactionTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499641536">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basepoint Credit Agreement<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_BasepointCreditAgreementAbstract', window );"><strong>Basepoint Credit Agreement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_BasepointCreditAgreementTextBlock', window );">BASEPOINT CREDIT AGREEMENT</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>15. BASEPOINT
CREDIT AGREEMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 7, 2023, the Company, through a wholly owned subsidiary, Flex Revolution, LLC (the &#8220;New Borrower&#8221;) entered into a Joinder
Agreement to a credit agreement (the &#8220;Basepoint Credit Agreement&#8221;) with Revolution Financial, Inc. (the &#8220;Existing Borrower&#8221;),
the subsidiary guarantors party thereto, the lenders party thereto, the individual guarantor party and BP Fundco, LLC, as administrative
agent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Existing Borrower with certain of its subsidiaries (collectively, the &#8220;Seller&#8221;) and Flex Revolution, LLC (the &#8220;Buyer&#8221;)
entered into an Asset Purchase Agreement (See Note 14), pursuant to which the Seller agreed to, among other things, transfer substantially
all of its assets to the Buyer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the Basepoint Credit Agreement, the New Borrower agreed to become a borrower (the &#8220;Basepoint Borrower&#8221;) and a grantor as
applicable under the agreement. The Company is a guarantor of the Basepoint Credit Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Basepoint Credit Agreement provides for an up to a $20 million credit facility for the origination of consumer loans. The credit facility
is backed by eligible principal balance of eligible consumer receivable of the Basepoint borrower&#8217;s portfolio (the &#8220;Borrowing
Base&#8221;). The annual interest rate on loans under the Basepoint Credit Agreement is 13.42%. The principal balance outstanding under
the Basepoint Credit Agreement is due on June 7, 2026.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Basepoint Credit Agreement includes covenants requiring the Basepoint Borrower and the guarantor to maintain a minimum amount of liquidity
that is no less than 5% of the current Borrowing Base and maintain a minimum amount of cash held in the concentration accounts of $<span style="-sec-ix-hidden: hidden-fact-145">200,0000</span>.
The tangible net worth of the Basepoint Borrower and the guarantor shall not be less than 10% of the current Borrowing Base and the Basepoint
Borrower and the guarantor shall maintain a positive consolidated net income. The terms tangible net worth and positive consolidated
net income for the purpose of calculating the covenants under the Basepoint Credit Agreement are defined in the agreement. The Company
is in compliance with Basepoint Credit Agreement covenants as of September 30, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Basepoint Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest,
breaches or defaults under the terms of the Basepoint Credit Agreement, breaches of representations, warranties or certifications made
by or on behalf of the Basepoint Borrower in the Basepoint Credit Agreement and related documents (including certain covenants), deficiencies
in the Borrowing Base, certain judgments against the Basepoint Borrower and bankruptcy events.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
expense incurred under the Basepoint Credit Agreement amounted to $251,456 and $843,470 for the three and nine months ended September
30, 2023, respectively. The outstanding balance under the Basepoint Credit Agreement was $7,412,605 as of September 30, 2023. Such amount
is presented in the consolidated balance sheets net of unamortized issuance costs of $102,580 as of September 30, 2023. Interest is payable
weekly on the outstanding balance of the amounts borrowed. No principal is expected to be repaid in the next twelve months, or from reductions
in the borrowing base. Accordingly, all principal is shown as a non-current liability at September, 2023.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BasepointCreditAgreementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BasepointCreditAgreementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BasepointCreditAgreementTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure basepoint credit agreement text block.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BasepointCreditAgreementTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509471936">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefit Plan<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockSupplementAbstract', window );"><strong>Employee Benefit Plan [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CompensationAndEmployeeBenefitPlansTextBlock', window );">EMPLOYEE BENEFIT PLAN</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>16. EMPLOYEE
BENEFIT PLAN</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company sponsors an employee retirement savings plan that qualifies under Section&#160;401(k)&#160;of the Internal Revenue Code. Participating
employees may contribute, but not more than statutory limits. The Company makes nondiscretionary 4% Safe Harbor contributions of participants&#8217;
eligible earnings who have completed the plan&#8217;s eligibility requirements. The contributions are made to the plan on behalf of the
employees. Total contributions to the plan were $39,939 and $126,701 for the three and nine months ended September 30, 2023, respectively,
and $31,204 and $112,577 for the three and nine months ended September 30, 2022, respectively.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationAndEmployeeBenefitPlansTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 710<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//710/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 712<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//712/tableOfContent<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 715<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//715/tableOfContent<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//718/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CompensationAndEmployeeBenefitPlansTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureTextBlockSupplementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureTextBlockSupplementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172503384624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Repurchase Program<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ShareRepurchaseProgramAbstract', window );"><strong>Share Repurchase Program [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockTextBlock', window );">SHARE REPURCHASE PROGRAM</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>17.
SHARE REPURCHASE PROGRAM</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On May 17, 2023, the Board of Directors authorized a share repurchase program to acquire up to $2 million of the Company&#8217;s common stock. The Company may purchase common stock on the open market, through privately negotiated transactions, or by other means including through the use of trading plans intended to qualify under Rule 10b-18 under the Securities Exchange Act of 1934, as amended, in accordance with applicable securities laws and other restrictions. The timing and total amount of stock repurchases will depend upon business, economic and market conditions, corporate and regulatory requirements, prevailing stock prices, and other considerations. The share repurchase program will have a term of 18 months and may be suspended or discontinued at any time and does not obligate the company to acquire any amount of common stock. The objective of this program is to repurchases shares of common stock opportunistically when management believes that the Company&#8217;s stock is trading below the Company&#8217;s determination of long-term fair value. The shares of common stock when repurchased by the Company will become treasury shares.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company purchased under the share repurchase program 100,775 shares of common stock for a net cost of $100,225 for the three and nine
months ended September 30, 2023.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareRepurchaseProgramAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareRepurchaseProgramAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for treasury stock, including, but not limited to, average cost per share, description of share repurchase program, shares repurchased, shares held for each class of treasury stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//505-30/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499866992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Principles of Consolidation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Principles
of Consolidation -</b> The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries
after elimination of intercompany balances and transactions.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Estimates</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Estimates
-</b> The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial
statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingPolicyPolicyTextBlock', window );">Segment Information</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Segment
Information</b> - Operating segments are defined as components of an enterprise about which separate financial information is available
between which resources are allocated by the chief operating decision maker. The Company&#8217;s chief operating decision maker is the
chief executive officer. The Company has one&#160;operating and reportable segment that include all the Company&#8217;s financial services,
which is consistent with the current organizational structure.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Cash
and Cash Equivalents &#8211; </b>The Company considers all highly liquid investments with a maturity of three&#160;months or less when
purchased to be cash equivalents. The Company maintains cash and cash equivalents with high-quality financial institutions, which at
times exceed the Federal Deposit Insurance Corporation insurance limits. While the Company monitors daily the cash balances in its operating
accounts and adjusts the balances as appropriate, these balances could be impacted if one or more of the financial institutions with
which the Company deposits fails or is subject to other adverse conditions in the financial or credit markets. To date, the Company has
experienced no loss or lack of access to its invested cash or cash equivalents; however, no assurance can be provided that access to
invested cash and cash equivalents will not be impacted by adverse conditions in the financial and credit markets. As of September 30,
2023 and 2022, the Company had no cash equivalents.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy', window );">Restricted Cash</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Restricted
Cash &#8211;</b> The Company classifies all cash whose use is limited by contractual provisions as restricted cash. Restricted cash as
of September 30, 2023 and December 31, 2022 consists primarily of cash required by our third-party banking partner to cover obligations
related to loan participation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
reconciliation of cash and restricted cash is as follows:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,<br/>
    2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,732,483</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,051,713</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,326</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">121,636</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total cash and restricted
    cash</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,737,809</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,173,349</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRecognitionAllowances', window );">Revenue Recognition</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Revenue
Recognition</b> - Merchandise is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with
non-refundable lease payments. Generally, the customer has the right to acquire title either through a 90-day same as cash option, an
early purchase option, or through completion of all required lease payments, generally 52 weeks. On any current lease, customers have
the option to cancel the agreement in accordance with lease terms and return the merchandise. Customer agreements are accounted for as
operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Revenue for lease payments
received prior to their due date is deferred and is recognized as revenue in the period to which the payments relate. Revenues from leases
and sales are reported net of sales taxes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy', window );">Lease Receivables and Allowance for Doubtful Accounts</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Receivables and Allowance for Doubtful Accounts -</b> FlexShopper seeks to collect amounts owed under its leases from each customer on
a weekly or biweekly basis by charging their bank accounts or credit cards. Lease receivables are principally comprised of lease payments
currently owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the aforementioned manner
and therefore the Company has an in-house and near-shore team to collect on the past due amounts. FlexShopper maintains an allowance
for doubtful accounts, under which FlexShopper&#8217;s policy is to record an allowance for estimated uncollectible charges, primarily
based on historical collection experience that considers both the aging of the lease and the origination channel. Other qualitative factors
are considered in estimating the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance
is adequate to absorb all expected losses. The lease receivables balances consisted of the following as of September 30, 2023 and December
31, 2022:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,<br/>
    2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31,<br/> 2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease receivables</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">53,168,976</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">48,618,843</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Allowance for doubtful
    accounts</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(11,747,936</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(13,078,800</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease receivables, net</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">41,421,040</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,540,043</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FlexShopper
does not charge off any customer account until it has exhausted all collection efforts with respect to each account, including attempts
to repossess items. Lease receivables balances charged off against the allowance were $726,007 and $33,454,814 for the three and nine
months ended September 30, 2023, respectively, and $16,174,329 and $56,977,427 for the three and nine months ended September 30, 2022,
respectively.</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> Ended <br/> September 30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Year&#160;Ended
    <br/> December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,078,800</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">27,703,278</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,123,950</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">57,420,480</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accounts written off</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(33,454,814</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(72,044,958</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ending balance</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,747,936</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,078,800</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseMerchandiseNetPolicyTextBlock', window );">Lease Merchandise, net</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Merchandise, net</b> - Until all payment obligations for ownership are satisfied under the lease agreement, the Company maintains ownership
of the lease merchandise. Lease merchandise consists primarily of residential furniture, consumer electronics, computers, appliances
and household accessories and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the
straight-line method over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage
value. Upon transfer of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the Company reflects
the undepreciated portion of the lease merchandise as depreciation expense and the related cost and accumulated depreciation are removed
from lease merchandise. For lease merchandise returned either voluntarily or through repossession, the Company provides an impairment
reserve for the undepreciated balance of the merchandise net of any estimated salvage value with a corresponding charge to depreciation
and impairment of lease merchandise. The cost, accumulated depreciation and impairment reserve related to such merchandise are written
off upon determination that no salvage value is obtainable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
net lease merchandise balances consisted of the following as of September 30, 2023 and December 31, 2022:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease merchandise at cost</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">47,501,405</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">62,379,920</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated depreciation
    and impairment reserve</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(23,904,797</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(30,829,479</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease merchandise, net</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,596,608</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,550,441</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PolicyLoansReceivablePolicy', window );">Loan receivables at fair value</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Loan
receivables at fair value &#8211; </b>The Company elected the fair value option on its entire loan and loan participation receivables
portfolio. As such, loan receivables are carried at fair value in the consolidated balance sheets with changes in fair value recorded
in the consolidated statements of operations. Accrued and unpaid interest and fees are included in loan receivables at fair value in
the consolidated balance sheets. Management believes the reporting of these receivables at fair value method closely approximates the
true economics of the loan.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest
and fees are discontinued when loan receivables become contractually 120 or more days past due. The Company charges-off loans at the
earlier of when the loans are determined to be uncollectible or when the loans are 120&#160;days contractually past due. Recoveries on
loan receivables that were previously charged off are recognized when cash is received. Changes in the fair value of loan receivables
include the impact of current period charge offs associated with these receivables.&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company estimates the fair value of the loan receivables using a discounted cash flow analysis at an individual loan level to more accurately
predict future payments. The Company adjusts expected cash flows for estimated losses and servicing costs over the estimated duration
of the underlying assets. These adjustments are determined using historical data and include appropriate consideration of recent trends
and anticipated future performance. Future cash flows are discounted using a rate of return that the Company believes a market participant
would require. Model results may be adjusted by management if the Company does not believe the output reflects the fair value of the
instrument, as defined under U.S. GAAP. The models are&#160;updated&#160;at each measurement date to capture any changes in internal
factors such as nature, term, volume, payment trends, remaining time to maturity, and portfolio mix, as well as changes in underwriting
or observed trends expected to impact future performance.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Further
details concerning loan receivables at fair value are presented within &#8220;Fair Value Measurement&#8221; section in this Note.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
changes in the fair value of loan receivables included in the consolidated statements of operations in the line loan revenues and fees,
net of changes in fair value was a gain of $7,095,327 and $6,258,279 for the three and nine months ended September 30, 2023, respectively,
and a loss of $4,396,421 and $1,938,570 for the three and nine months ended September 30, 2022, respectively.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorLeasesPolicyTextBlock', window );">Lease Accounting</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Lease
Accounting </b>- The Company accounts for leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842).
Under Topic 842, lessees are required to recognize leases at the commencement date as a lease liability, which is a lessee&#8217;s obligation
to make lease payments arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents
the lessee&#8217;s right to use or control the use of a specified asset for the lease term. For more information on leases for which
the Company is lessee, refer to Note 4 to the consolidated financial statements. Under the same Topic, lessors are also required to classify
leases. All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing
leases as a lessor. An operating lease with a customer results in the recognition of lease income on a straight-line basis, while the
underlying leased asset remains on the lessor&#8217;s balance sheet and continues to depreciate. The breakout of lease revenues and fees,
net of lessor bad debt expense, that ties to the consolidated statements of operations is shown below:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Three
    Months ended<br/> September 30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months ended <br/> September &#160;30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease billings and accruals</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,266,666</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">38,580,116</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">98,023,406</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">117,774,390</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision for doubtful accounts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,038,122</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,075,109</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(32,123,950</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(42,639,102</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Gain/ (loss) on sale
    of lease receivables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(146,345</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,007,079</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,803,745</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,611,586</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease revenues and fees</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,082,199</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,512,086</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">68,703,201</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">82,746,874</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_DeferredDebtIssuanceCostsPolicyTextBlock', window );">Deferred Debt Issuance Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Deferred
Debt Issuance Costs -</b> Debt issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015 and subsequent
amendments are offset against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining
term of the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was
$70,368 and $211,104 for the three and nine months ended September 30, 2023, respectively, and $56,283 and $161,895 for the three and
nine months ended September 30, 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes to related parties are offset against the outstanding balance
of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $114,698 and $152,930 for the three and nine
months ended September 30, 2023, respectively, and $0 and $1,274 for the three and nine months ended September 30, 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Debt
issuance costs incurred in conjunction with the Basepoint Credit Agreement entered into on June 7, 2023 are offset against the outstanding
balance of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $9,617 and $12,823 for the three and nine months
ended September 30, 2023, respectively.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsFiniteLivedPolicy', window );">Intangible Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Intangible
Assets &#8211;</b> Intangible assets consist of a patent on the Company&#8217;s LTO payment method at check-out for third party e-commerce
sites and of assets acquired in connection with Revolution Transaction (See Note 14). The patent is stated at cost less accumulated amortization.
Patent costs are amortized by using the straight-line method over the legal life, or if shorter, the useful life of the patent, which
has been estimated to be ten years.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the Revolution Transaction, the Company identified intangible assets for the franchisee contract-based agreements, the related non-compete
agreements, the Liberty Loan brand, the non-contractual customer relationships associated with the corporate locations and the list of
previous customers. The franchisee contract-based agreements relate to the assignment of agreements with Liberty Tax franchisees in which
their locations and staff are used to assist in the origination and servicing of a loan portfolio in exchange for a share of the net
revenue. In addition, there is non-compete embedded in these agreements. The Liberty Loan brand intangible asset relates to the value
associated with the established brands acquired in the transaction that would otherwise need to be licensed. The non-contractual customer
relationship intangible asset is the value of the customer relationships for the corporate stores acquired in the transaction. The customer
list intangible asset relates to the value of valuable customers information that will be used to market additional products. The franchisee
contract-based agreement, the Liberty Loan brand and the non-compete intangible assets are amortized on a straight-line basis over the
expected useful life of the assets of ten years. The non-contractual customer relationship intangible asset is amortized on a straight-line
basis over a&#160;five-year&#160;estimated useful life. The customer list is amortized on a straight-line basis over a three-year estimated
useful life.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For
intangible assets with finite lives, tests for impairment must be performed if conditions exist that indicate the carrying amount may
not be recoverable. Intangible assets amortization expense was $442,636 and $1,328,754 for the three and nine months ended September
30, 2023, respectively, and $769 and $2,307 for the three and nine months ended September 30, 2022, respectively.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property and Equipment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Property
and Equipment - </b>Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recognized over the estimated
useful lives of the respective assets on a straight-line basis, ranging from 2 to 7 years. Repairs and maintenance expenditures are expensed
as incurred, unless such expenses extend the useful life of the asset, in which case they are capitalized. Depreciation and amortization
expense for property and equipment was $1,271,216 and $3,641,634 for the three and nine months ended September 30, 2023, respectively,
and $1,081,204 and $2,929,334 for the three and nine months ended September 30, 2022, respectively.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy', window );">Software Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Software
Costs</b> &#8211;&#160;Costs related to developing or obtaining internal-use software incurred during the preliminary project and post-implementation
stages of an internal use software project are expensed as incurred and certain costs incurred in the project&#8217;s application development
stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a website.
Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct costs incurred
in the website&#8217;s development stage are capitalized as property and equipment. Capitalized software costs amounted to $1,231,454
and $3,754,292 for the three and nine months ended September 30, 2023, respectively, and $1,485,669 and $3,755,750 for the three and
nine months ended September 30, 2022, respectively. Capitalized software amortization expense was $1,011,106 and $2,881,511 for the three
and nine months ended September 30, 2023, respectively, and $759,825 and $2,064,681 for the three and nine months ended September 30,
2022, respectively.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_DataCostsPolicyTextBlock', window );">Data Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Data
Costs </b>- The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
and amortized on a straight-line basis over their estimated useful lives. The probability to provide future economic benefit of the data
cost assets is estimated based upon future usage of the information in different areas and products of the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Capitalized data costs amounted to $227,393 and
$570,820 for the three and nine months ended September 30, 2023, respectively, and $458,018 and $1,220,722 for the three and nine months
ended September 30, 2022, respectively. Capitalized data costs amortization expense was $250,376 and $704,543 for the three and nine months
ended September 30, 2023, respectively, and $162,290 and $371,949 for the three and nine months ended September 30, 2022, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Capitalized
data costs net of its amortization are included in the consolidated balance sheets in Other assets, net.&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_OperatingExpensesPolicyTextBlock', window );">Operating Expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Operating
Expenses -</b> Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_MarketingCostsPolicyTextBlock', window );">Marketing Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Marketing
Costs -</b> Marketing costs, primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily
consisting of commissions earned based on lease originations, are capitalized and amortized over the life of the lease.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Per Share Data</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Per
Share Data -</b> Per share data is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred
Stock, which participates in dividends with the common stock and accordingly has participation rights in undistributed earnings as if
all such earnings had been distributed during the period (see Note 9). Under such method income available to common shareholders is computed
by deducting both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from net income. Loss attributable
to common shareholders is computed by increasing net loss by such dividends. Where the Company has a net loss, as the participating Series
1 Convertible Preferred Stock has no contractual obligation to share in the losses of the Company, there is no loss allocation between
common stock and Series 1 Convertible Preferred Stock.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Basic
earnings per common share is computed by dividing net income/(loss) available to common shareholders reduced by any dividends paid or
declared on common and participating Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares
outstanding during the period.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Diluted
earnings per share is based on the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible
Preferred Stock as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible
Preferred Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options,
performance share units and warrants. The dilutive effect of Series 2 Convertible Preferred Stock is computed using the if-converted
method. The dilutive effect of options, performance share units and warrants are computed using the treasury stock method, which assumes
the repurchase of common shares at the average market price during the period. Under the treasury stock method, options, performance
share units and warrants will have a dilutive effect when the average price of common stock during the period exceeds the exercise price
of options, performance share units or warrants. When there is a loss from continuing operations, potential common shares are not included
in the computation of diluted loss per share since they have an anti-dilutive effect.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The following
table reflects the number of common shares issuable upon conversion or exercise.</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 1 Convertible Preferred
    Stock</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock issuable
    upon exercise of warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-104; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">116,903</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common Stock Options</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,408,395</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,936,083</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common Stock Warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Performance Share Units</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,250,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">790,327</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,984,505</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,169,423</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following table sets forth the computation of basic and diluted earnings per common share for the nine months ended September 30, 2023
and 2022:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Numerator</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net (loss)/ income</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,587,769</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,727,852</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(3,034,182</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,829,332</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    (loss)/ income attributable to common and Series 1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,621,951</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,898,520</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    loss attributable to Series 1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(59,078</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-106; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,868</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-108; -sec-ix-hidden: hidden-fact-107; font-family: Times New Roman, Times, Serif">Net (loss)/ income attributable to common shares- Numerator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,621,951</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,858,310</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif">Denominator</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Weighted average of common shares outstanding-
    Denominator for basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,740,027</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,611,879</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Effect
    of dilutive securities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-109; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Common
    stock options and performance share units</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-110; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">323,166</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Common
    stock warrants</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-111; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">243,171</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Adjusted weighted average
    of common shares outstanding and assumed conversions- Denominator diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,740,027</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">22,403,447</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.35</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.18</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Diluted EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.35</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.17</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following table sets forth the computation of basic and diluted earnings per common share for the three months ended September 30, 2023
and 2022:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Numerator</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net income/ (loss)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">940,101</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,280,434</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,069,456</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(609,778</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-113; -sec-ix-hidden: hidden-fact-112; font-family: Times New Roman, Times, Serif">Net loss attributable to common shares- Numerator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(129,355</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,890,212</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif">Denominator</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-115; -sec-ix-hidden: hidden-fact-114; font-family: Times New Roman, Times, Serif">Weighted average of common shares outstanding- Denominator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,716,852</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,681,853</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.01</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.32</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Diluted EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.01</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.32</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Stock-Based Compensation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Stock-Based
Compensation &#8211;</b> The fair value of transactions in which the Company exchanges its equity instruments for employee and non-employee
services (share-based payment transactions) is recognized as a compensation expense in the financial statements as services are performed.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Compensation
expense for stock options is determined by reference to the fair value of an award on the date of grant and is recognized on a straight-line
basis over the vesting period. The Company has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value
of all stock option awards.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Compensation
expense for performance share units is recognized on an accelerated basis over the vesting period based on the Company&#8217;s projected
assessment of the level of performance that will be achieved and earned. The fair value of performance share units is based on the fair
market value of the Company&#8217;s common stock on the date of grant (see Note 9).</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueOfFinancialInstrumentsPolicy', window );">Fair Value of Financial Instruments</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif"><b>Fair
Value of Financial Instruments</b> &#8211; The carrying value of certain financial instruments such as cash, lease receivable, and accounts
payable approximate their fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement,
under Basepoint Credit Agreement and under the promissory notes to related parties approximates fair value based upon their interest
rates, which approximate current market interest rates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company utilizes the fair value option on its entire loan receivables portfolio purchased from its bank partner, for the portfolio acquired
in the Revolution Transaction (See Note 14), and for the portfolio directly originated.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock', window );">Fair Value Measurements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Fair
Value Measurements - </b>The Company uses a hierarchical framework that prioritizes and ranks the market observability of inputs used
in its fair value measurements. Market price observability is affected by a number of factors, including the type of asset or liability
and the characteristics specific to the asset or liability being measured. Assets and liabilities with readily available, active, quoted
market prices or for which fair value can be measured from actively quoted prices generally are deemed to have a higher degree of market
price observability and a lesser degree of judgment used in measuring fair value. The Company classifies the inputs used to measure fair
value into one of three levels as follows:</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="white-space: nowrap; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1: Quoted prices
    in active markets for identical assets or liabilities.</span></td></tr>
</table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="white-space: nowrap; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2: Inputs other than
    Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities
    in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
                                            3: Unobservable inputs for the asset or liability measured.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Observable
inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company&#8217;s market
assumptions. Unobservable inputs require significant management judgment or estimation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s financial instruments that are measured at fair value on a recurring basis as of September 30, 2023 and December 31,
2022 is as follows:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value Measurement Using</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial
    instruments &#8211; As of September 30, 2023 (1)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    1</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    2</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    3</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amount</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan receivables at fair value</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-116; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-117; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,679,882</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">46,113,207</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Promissory note related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-118; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-119; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,191,272</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,191,272</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value Measurement Using</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial
    instruments &#8211; As of December 31, 2022 (1)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    1</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    2</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    3</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amount</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan receivables at fair value</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-120; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-121; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,932,504</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">42,747,668</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Promissory note related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-122; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-123; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,158,471</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,158,471</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loans payable under Basepoint&#160;Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates. </span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company primarily estimates the fair value of its loan receivables portfolio using discounted cash flow models. The models use inputs,
such as estimated losses, servicing costs and discount rates,&#160;that are unobservable but reflect the Company&#8217;s best estimates
of the assumptions a market participant would use to calculate fair value. Certain unobservable inputs may, in isolation, have either
a directionally consistent or opposite impact on the fair value of the financial instrument for a given change in that input. An increase
to the net loss rate, servicing cost, or discount rate would decrease the fair value of the Company&#8217;s loan receivables. When multiple
inputs are used within the valuation techniques for loan receivables, a change in one input in a certain direction may be offset by an
opposite change from another input.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company estimates the fair value of the promissory note related to acquisition using discounted cash flow model. The model uses inputs
including estimated cash flows and a discount rate.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif">The
following describes the primary inputs to the discounted cash flow models that require significant judgement:</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
                                            losses are estimates of the principal payments that will not be repaid over the life of the
                                            loans, net of the expected principal recoveries on charged-off receivables. FlexShopper systems
                                            monitor collections and portfolio performance data that are used to continually refine the
                                            analytical models and statistical measures used in making marketing and underwriting decisions.
                                            Leveraging the data at the core of the business, the Company utilizes the models to estimate
                                            lifetime credit losses for loan receivables. Inputs to the models include expected cash flows,
                                            historical and current performance, and behavioral information. Management may also incorporate
                                            discretionary adjustments based on the Company&#8217;s expectations of future credit performance.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Servicing
                                            costs &#8211; Servicing costs applied to the expected cash flows of the portfolio reflect
                                            the Company estimate of the amount investors would incur to service the underlying assets
                                            for the remainder of their lives. Servicing costs are derived from the Company internal analysis
                                            of our cost structure considering the characteristics of the receivables and have been benchmarked
                                            against observable information on comparable assets in the marketplace.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Discount
                                            rates &#8211; the discount rates utilized in the cash flow analyses reflect the Company estimates
                                            of the rates of return that investors would require when investing in financial instruments
                                            with similar risk and return characteristics.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table
presents a reconciliation of the beginning and ending balances for the years ended&#160;September 30, 2023&#160;and&#160;December 31,
2022:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> Ended <br/> September 30,<br/> 2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Year
    Ended <br/> December&#160;31,<br/> 2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,932,504</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,560,108</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchases of loan participation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">389,949</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,216,406</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Obligation of loan participation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(12,931</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,931</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchase of loan portfolio in Revolution Transaction</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-124; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,320,326</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan originations</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">42,789,600</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,519,303</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest and fees<sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,731,851</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,680,080</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Collections</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(62,409,370</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(27,816,669</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net charge off <sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,387,396</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,653,751</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    change in fair value<sup>(1)</sup></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,645,675</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,093,770</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ending balance</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,679,882</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,932,504</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in loan revenues and fees, net of changes in fair value in the consolidated statements of operations.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-family: Times New Roman, Times, Serif">For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table
presents quantitative information about the inputs used in the fair value measurement as of&#160;September 30, 2023&#160;and&#160;December
31, 2022:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Minimum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Maximum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted<br/>
    Average<sup>(2)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Minimum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Maximum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/>
    Average</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated losses<sup>(1)</sup></span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.1</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">92.5</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">36.8</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.0</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">92.4</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">40.8</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Servicing costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-125; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-126; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.6</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-127; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-128; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.5</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Discount rate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-129; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-130; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">20.1</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-131; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-132; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21.0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Figure disclosed as a percentage of outstanding principal balance.</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other
relevant data as of&#160;September 30, 2023&#160;and&#160;December 31, 2022&#160;concerning loan receivables at fair value are as follows:</span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Aggregate fair value of loan receivables
    that are 90 days or more past due</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,571,023</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,147,585</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Unpaid principal balance of loan receivables
    that are 90 days or more past due</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">39,128,315</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">19,834,547</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Aggregate fair value of loan receivables in
    non-accrual status</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,434,514</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,947,224</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Income
Taxes</b> &#8211; Deferred tax assets and liabilities are determined based on the estimated future tax effects of net operating loss
carryforwards and temporary differences between the tax bases of assets and liabilities and their respective financial reporting amounts
measured at the current enacted tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes
that it is not more likely than not that such assets will be recognized.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated
financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized
upon ultimate settlement. As of September 30, 2023, the Company had not recorded any unrecognized tax benefits. Interest and penalties
related to liabilities for uncertain tax positions will be charged to interest and operating expenses.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PriorPeriodReclassificationAdjustmentDescription', window );">Reclassifications</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Reclassifications</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
prior year/period balances have been reclassified to conform with the current year/period presentation. These reclassifications primarily
include separating the prepaid expenses, right of use asset and loan revenues and fees, net of changes in fair value as separate line
items. &#160;</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DataCostsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of accounting policies for data costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DataCostsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DeferredDebtIssuanceCostsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of deferred debt issuance costs</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DeferredDebtIssuanceCostsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseMerchandiseNetPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accounting policy for lease merchandise.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseMerchandiseNetPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_MarketingCostsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for markerting costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_MarketingCostsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_OperatingExpensesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for operating expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_OperatingExpensesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConsolidationPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueMeasurementPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOfFinancialInstrumentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for determining the fair value of financial instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 60<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 820<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482053/820-10-60-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 825<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueOfFinancialInstrumentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(h)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-25<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-19<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsFiniteLivedPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for finite-lived intangible assets. This accounting policy also might address: (1) the amortization method used; (2) the useful lives of such assets; and (3) how the entity assesses and measures impairment of such assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 920<br> -SubTopic 350<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483256/920-350-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 920<br> -SubTopic 350<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483256/920-350-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 920<br> -SubTopic 350<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483256/920-350-50-4<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsFiniteLivedPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorLeasesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangements entered into by lessor.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (a)<br> -SubTopic 30<br> -Topic 842<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-3A<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (b)<br> -SubTopic 30<br> -Topic 842<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-3A<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -SubTopic 30<br> -Topic 842<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorLeasesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PolicyLoansReceivablePolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for policy loans receivable, including the basis for determining the amount reported for loans made to policyholders against and secured by future policy benefits. May also disclose the range of interest rates charged to policyholders on such loans.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PolicyLoansReceivablePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PriorPeriodReclassificationAdjustmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for reclassification affecting comparability of financial statement. Excludes amendment to accounting standards, other change in accounting principle, and correction of error.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 205<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483504/205-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PriorPeriodReclassificationAdjustmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for determining the allowance for doubtful accounts for trade and other accounts receivable balances, and when impairments, charge-offs or recoveries are recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRecognitionAllowances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue recognition for sales allowances.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRecognitionAllowances</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 47<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482785/280-10-55-47<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 29<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(v)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.C.Q3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.1.Q5)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.3.Q2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.2.Q6)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//718/tableOfContent<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for costs incurred to (1) establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed; and (2) produce product masters after establishing technological feasibility. This accounting policy also may apply to purchased computer software. This policy also may address the entity's amortization policy for its capitalized computer software costs and how it evaluates such capitalized costs for impairment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-9<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-12<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172494219568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesTablesLineItems', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock', window );">Schedule of Reconciliation of Cash and Restricted Cash</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">The
reconciliation of cash and restricted cash is as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,<br/>
    2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,732,483</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,051,713</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Restricted cash</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,326</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">121,636</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total cash and restricted
    cash</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,737,809</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,173,349</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">Schedule of Lease Receivables Balances</a></td>
<td class="text">The lease receivables balances consisted of the following as of September 30, 2023 and December
31, 2022:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,<br/>
    2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31,<br/> 2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease receivables</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">53,168,976</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">48,618,843</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Allowance for doubtful
    accounts</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(11,747,936</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(13,078,800</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease receivables, net</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">41,421,040</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,540,043</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock', window );">Schedule of Lease Receivables Balances Charged Off Against the Allowance</a></td>
<td class="text">Lease receivables balances charged off against the allowance were $726,007 and $33,454,814 for the three and nine
months ended September 30, 2023, respectively, and $16,174,329 and $56,977,427 for the three and nine months ended September 30, 2022,
respectively.<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> Ended <br/> September 30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Year&#160;Ended
    <br/> December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,078,800</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">27,703,278</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Provision</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,123,950</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">57,420,480</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accounts written off</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(33,454,814</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(72,044,958</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ending balance</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,747,936</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,078,800</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseMerchandiseTableTextBlock', window );">Schedule of Net Lease Merchandise Balances</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">The
net lease merchandise balances consisted of the following as of September 30, 2023 and December 31, 2022:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease merchandise at cost</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">47,501,405</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">62,379,920</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated depreciation
    and impairment reserve</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(23,904,797</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(30,829,479</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease merchandise, net</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,596,608</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,550,441</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock', window );">Schedule of Lessor Revenues and Fees</a></td>
<td class="text">The breakout of lease revenues and fees,
net of lessor bad debt expense, that ties to the consolidated statements of operations is shown below:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Three
    Months ended<br/> September 30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months ended <br/> September &#160;30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease billings and accruals</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,266,666</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">38,580,116</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">98,023,406</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">117,774,390</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision for doubtful accounts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,038,122</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(15,075,109</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(32,123,950</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(42,639,102</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Gain/ (loss) on sale
    of lease receivables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(146,345</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,007,079</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,803,745</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,611,586</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Lease revenues and fees</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,082,199</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,512,086</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">68,703,201</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">82,746,874</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock', window );">Schedule of Number of Common Shares Issuable Upon Conversion or Exercise</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">The following
table reflects the number of common shares issuable upon conversion or exercise.</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 1 Convertible Preferred
    Stock</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,845,695</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Series 2 Convertible Preferred Stock issuable
    upon exercise of warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-104; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">116,903</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common Stock Options</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,408,395</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,936,083</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common Stock Warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Performance Share Units</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,250,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">790,327</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,984,505</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,169,423</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of Basic and Diluted Earnings Per Share</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">The
following table sets forth the computation of basic and diluted earnings per common share for the nine months ended September 30, 2023
and 2022:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Numerator</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net (loss)/ income</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,587,769</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,727,852</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(3,034,182</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,829,332</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    (loss)/ income attributable to common and Series 1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,621,951</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,898,520</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Net
    loss attributable to Series 1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(59,078</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-106; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,868</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-108; -sec-ix-hidden: hidden-fact-107; font-family: Times New Roman, Times, Serif">Net (loss)/ income attributable to common shares- Numerator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,621,951</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,858,310</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif">Denominator</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Weighted average of common shares outstanding-
    Denominator for basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,740,027</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,611,879</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Effect
    of dilutive securities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    1 Convertible Preferred Stock</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-109; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">225,231</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Common
    stock options and performance share units</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-110; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">323,166</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Common
    stock warrants</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-111; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">243,171</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Adjusted weighted average
    of common shares outstanding and assumed conversions- Denominator diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,740,027</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">22,403,447</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.35</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.18</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Diluted EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.35</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.17</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><span style="font-family: Times New Roman, Times, Serif">The
following table sets forth the computation of basic and diluted earnings per common share for the three months ended September 30, 2023
and 2022:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Numerator</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net income/ (loss)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">940,101</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,280,434</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Series
    2 Convertible Preferred Stock dividends</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,069,456</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(609,778</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-113; -sec-ix-hidden: hidden-fact-112; font-family: Times New Roman, Times, Serif">Net loss attributable to common shares- Numerator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(129,355</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(6,890,212</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif">Denominator</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-115; -sec-ix-hidden: hidden-fact-114; font-family: Times New Roman, Times, Serif">Weighted average of common shares outstanding- Denominator for basic and diluted EPS</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,716,852</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,681,853</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Basic EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.01</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.32</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Diluted EPS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.01</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(0.32</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock', window );">Schedule of Fair Value Assets Measured on Recurring Basis</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s financial instruments that are measured at fair value on a recurring basis as of September 30, 2023 and December 31,
2022 is as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value Measurement Using</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial
    instruments &#8211; As of September 30, 2023 (1)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    1</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    2</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    3</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amount</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan receivables at fair value</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-116; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-117; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,679,882</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">46,113,207</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Promissory note related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-118; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-119; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,191,272</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,191,272</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Fair
    Value Measurement Using</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial
    instruments &#8211; As of December 31, 2022 (1)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    1</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    2</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level
    3</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amount</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan receivables at fair value</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-120; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-121; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,932,504</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">42,747,668</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Promissory note related to acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-122; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-123; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,158,471</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,158,471</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loans payable under Basepoint&#160;Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates. </span></td></tr> </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock', window );">Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation</a></td>
<td class="text">the following table
presents a reconciliation of the beginning and ending balances for the years ended&#160;September 30, 2023&#160;and&#160;December 31,
2022:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> Ended <br/> September 30,<br/> 2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Year
    Ended <br/> December&#160;31,<br/> 2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,932,504</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,560,108</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchases of loan participation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">389,949</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,216,406</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Obligation of loan participation</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(12,931</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,931</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchase of loan portfolio in Revolution Transaction</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-124; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,320,326</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan originations</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">42,789,600</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,519,303</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest and fees<sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,731,851</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,680,080</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Collections</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(62,409,370</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(27,816,669</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net charge off <sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,387,396</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(10,653,751</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    change in fair value<sup>(1)</sup></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,645,675</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,093,770</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Ending balance</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,679,882</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">32,932,504</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in loan revenues and fees, net of changes in fair value in the consolidated statements of operations.</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock', window );">Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement</a></td>
<td class="text">the following table
presents quantitative information about the inputs used in the fair value measurement as of&#160;September 30, 2023&#160;and&#160;December
31, 2022:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Minimum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Maximum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted<br/>
    Average<sup>(2)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Minimum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Maximum</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/>
    Average</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated losses<sup>(1)</sup></span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.1</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">92.5</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">36.8</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.0</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">92.4</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">40.8</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Servicing costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-125; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-126; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.6</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-127; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-128; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.5</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Discount rate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-129; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-130; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">20.1</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-131; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-132; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21.0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Figure disclosed as a percentage of outstanding principal balance.</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock', window );">Schedule of Concerning Loan Receivables at Fair Value</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Other
relevant data as of&#160;September 30, 2023&#160;and&#160;December 31, 2022&#160;concerning loan receivables at fair value are as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Aggregate fair value of loan receivables
    that are 90 days or more past due</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,571,023</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,147,585</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Unpaid principal balance of loan receivables
    that are 90 days or more past due</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">39,128,315</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">19,834,547</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Aggregate fair value of loan receivables in
    non-accrual status</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,434,514</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,947,224</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseMerchandiseTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of Lease merchandise.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseMerchandiseTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of allowance for doubtful accounts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for concerning loan receivables at fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of lessor revenues and fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The table of quantitative information about the inputs used in fair value measurement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_SummaryofSignificantAccountingPoliciesTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_SummaryofSignificantAccountingPoliciesTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -SubTopic 10<br> -Topic 820<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of cash and cash equivalents restricted as to withdrawal or usage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172503832592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock', window );">Schedule of Balance Sheet Information Related to Leases</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Supplemental
balance sheet information related to leases is as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Balance
    Sheet Classification</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 45%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Lease Asset</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 30%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Right of use asset, net</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,276,709</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,395,741</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Finance Lease Asset</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Right of use asset,
    net</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,209</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,529</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Lease Assets</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,281,918</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,406,270</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Lease Liability &#8211; current portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Current Lease Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">229,824</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">199,535</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finance Lease Liability &#8211; current portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Current Lease Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,804</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,466</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Lease Liability &#8211; net of current
    portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Long Term Lease Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,386,769</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,022</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Finance Lease Liability
    &#8211; net of current portion</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Long Term Lease Liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-133; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,600</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Lease Liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,623,397</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,774,623</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock', window );">Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company&#8217;s leases:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Discount <br/> Rate</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted
    <br/> Average<br/> Remaining<br/> Lease Term<br/> (in years)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating Leases</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13.03</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finance Leases</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">13.39</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock', window );">Schedule of Supplemental Cash Flow Information Related to Operating Leases</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Supplemental
cash flow information related to operating leases is as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months
    ended</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash payments for operating leases</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">311,137</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">302,075</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash payments for finance leases</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,308</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,388</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock', window );">Schedule of Undiscounted Operating Lease Liabilities</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Below
is a summary of undiscounted operating lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the operating lease liabilities included in the consolidated balance sheet.</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Operating<br/>
    Leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">106,469</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">430,134</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">443,038</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">456,330</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2027</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">470,019</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2028 and thereafter</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">303,573</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total undiscounted cash flows</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,209,563</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: interest</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(592,970</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Present value of lease
    liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,616,593</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities', window );">Schedule of Undiscounted Finance Lease Liabilities</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Below
is a summary of undiscounted finance lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the finance lease liabilities included in the consolidated balance sheet.</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Finance<br/>
    Leases</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,391</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,782</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total undiscounted cash flows</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,173</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: interest</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(369</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Present value of lease
    liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,804</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The table of undiscounted finance lease liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the weighted-average discount rate and weighted-average remaining lease term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph (a)<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfCondensedBalanceSheetTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of supplemental cash flow information for the periods presented.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509642480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">Schedule of Property and Equipment</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Property
and equipment consist of the following:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Estimated<br/>
    Useful Lives</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Furniture, fixtures and vehicle</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2-5 years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">395,868</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">395,468</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Website and internal use software</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,296,749</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">20,542,457</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Computers and software</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">3-7 years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,483,230</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,672,103</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">29,175,847</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">24,610,028</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: accumulated depreciation
    and amortization</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(20,164,800</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(16,523,166</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9,011,047</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,086,862</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509515984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Intangible Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock', window );">Schedule of Intangible Assets</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">The
following table provides a summary of our intangible assets:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Estimated
    <br/> Useful Life</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Gross&#160;Carrying<br/>
    Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    <br/> Amortization</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Net&#160;Carrying
    <br/> Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 51%"><span style="font-family: Times New Roman, Times, Serif">Patent</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">30,760</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(30,760</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Franchisee contract-based agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,744,367</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,062,029</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,682,338</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liberty Loan brand</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">340,218</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(28,350</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">311,868</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non-compete agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">86,113</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(7,180</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">78,933</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non contractual customer relationships</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">5 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,952,371</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(325,400</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,626,971</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Customer list</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">184,825</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(51,340</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">133,485</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">15,338,654</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,505,059</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,833,595</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Estimated
    <br/> Useful Life</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Gross&#160;Carrying<br/>
    Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    <br/> Amortization</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Net&#160;Carrying
    <br/> Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Patent</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">30,760</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(28,876</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,884</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Franchisee contract-based agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,744,367</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(106,203</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,638,164</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liberty Loan brand</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">340,218</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(2,835</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">337,383</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non-compete agreements</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">10 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">86,113</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(718</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">85,395</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non contractual customer relationships</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">5 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,952,371</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(32,540</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,919,831</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Customer list</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">184,825</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(5,133</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">179,692</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">15,338,654</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(176,305</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">15,162,349</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock', window );">Schedule of Future Estimated Amortization Expense</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">As
of September 30, 2023, future estimated amortization expense related to identifiable intangible assets over the next five years is set
forth in the following table:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Amortization<br/>
    Expense</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023 (three months remaining)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">442,290</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,769,160</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,764,026</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2026</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,707,552</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2027</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,675,012</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,358,040</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509687200">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes-Related Parties (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Promissory Notes-Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock', window );">Schedule of Amounts Payable Under the Promissory Notes</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Amounts
payable under the promissory notes are as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Debt</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">192,009</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-134; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">2025</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,750,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred and promissory note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509729120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoanPayableDisclosureAbstract', window );"><strong>Loan Payable Under Credit Agreement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults', window );">Schedule of Covenant Requirements, and FlexShopper's Actual Results</a></td>
<td class="text">A summary of the covenant requirements, and FlexShopper&#8217;s actual results at
September 30, 2023, follows:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September&#160;30,&#160;2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Required<br/>
    Covenant</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Actual
    <br/> Position</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equity Book Value not less than</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,452,246</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">28,601,812</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liquidity greater than</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,500,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,732,483</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash greater than</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,737,809</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Consolidated Total Debt to Equity Book Value
    ratio not to exceed</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5.25</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.77</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoanPayableDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoanPayableDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of covenant requirements, and FlexShopper&#8217;s actual results.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509677168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteAbstract', window );"><strong>Capital Structure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock', window );">Schedule of Outstanding Stock Warrants</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">The
following table summarizes information about outstanding stock warrants as of September 30, 2023 and December 31, 2022, all of which
are exercisable:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Exercise</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Common</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Stock&#160;Warrants</b></span></p></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Weighted
                                            Average</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Remaining</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Contractual
                                            Life</b></span></p></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Price</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Outstanding</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September
    30, 2023</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.25</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,055,184</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 37%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 36%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.25</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">160,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.34</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.40</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.54</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.62</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.68</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.69</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.74</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.76</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.91</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.95</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.00</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.01</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.08</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.45</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.53</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.57</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.70</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.78</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.79</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.89</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.93</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Less than 1 year</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.97</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.09</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.17</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">4 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.19</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">3 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.27</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2 years</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,255,184</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172503706080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Compensation Plans (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract', window );"><strong>Equity Compensation Plans [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock', window );">Schedule of Stock-Based Compensation Expense</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Stock-based
compensation expense include the following components:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Three Months ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Nine Months ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left">Stock options</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">242,180</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">238,233</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,047,323</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">762,340</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Performance share units</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">229,639</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">149,065</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">289,044</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">187,663</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total stock-based compensation</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">471,819</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">387,298</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,336,367</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">950,003</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">Schedule of Measured the Fair Value of Each Stock Option Award</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">The
fair value of stock options is recognized as compensation expense using the straight-line method over the vesting period. The Company
measured the fair value of each stock option award on the date of grant using the Black-Scholes-Merton (BSM) pricing model with the following
weighted average assumptions:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine&#160;Months<br/>
    ended<br/> September 30,<br/> 2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine
    Months<br/> ended<br/> September 30,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Exercise price</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.8</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.5</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;6 years</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;6 years</span></p></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">95</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">69</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Dividend yield</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.59</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.12</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of Stock Option</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Activity
in stock options for the nine month periods ended September 30, 2023 and September 30, 2022 was as follows:</span><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of<br/> options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted<br/> average<br/> exercise<br/> price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted<br/> average<br/> contractual<br/> term <br/> (years)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Aggregate<br/> intrinsic<br/> value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">3,919,228</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1.97</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">52,223</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,596,567</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">75</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,500</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.79</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">345</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,105,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1.91</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Outstanding at September, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,408,395</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1.56</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">7.56</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">561,402</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at September 30, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,183,408</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.74</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.12</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">328,031</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Outstanding at January 1, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,080,904</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.06</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,923,642</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,094,002</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.50</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(308,526</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.85</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">480,029</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,333</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.22</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,273</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Expired</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(25,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1.70</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Outstanding at September 30, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,834,047</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.00</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">6.96</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,219,962</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Vested and exercisable at September 30, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,694,862</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.10</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.48</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">928,330</td><td style="text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock', window );">Schedule of Activity in Performance Share Units</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif">Activity
in performance share units for the nine months ended September 30, 2023 and September 30, 2022 was as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Number
    of<br/> performance<br/> share&#160;units</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/>
    average<br/> grant date<br/> fair&#160;value</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Non- vested at January 1, 2023</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">790,327</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.53</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,250,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.78</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Forfeited/
    unearned</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(790,327</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.53</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Vested</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-137; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-138; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Non-
    vested at September 30, 2023</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,250,000</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">0.78</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Non- vested at January 1, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-139; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-140; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">790,327</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.53</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Forfeited/
    unearned</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-141; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-142; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Vested</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-143; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-144; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Non-
    vested at September 30, 2022</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">790,327</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.53</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The table of of stock-based compensation expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the changes in outstanding nonvested shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (f)(2)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172501184400">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Business (Details)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=fpay_FlexShopperLLCMember', window );">FlexShopper, LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_BusinessDetailsLineItems', window );"><strong>Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestOwnershipPercentageByParent', window );">Investment percentage</a></td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=fpay_FlexLendingLLCMember', window );">FlexLending, LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_BusinessDetailsLineItems', window );"><strong>Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestOwnershipPercentageByParent', window );">Investment percentage</a></td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=fpay_FlexRevolutionLLCMember', window );">Flex Revolution, LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_BusinessDetailsLineItems', window );"><strong>Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestOwnershipPercentageByParent', window );">Investment percentage</a></td>
<td class="nump">100.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BusinessDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BusinessDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterestOwnershipPercentageByParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The parent entity's interest in net assets of the subsidiary, expressed as a percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterestOwnershipPercentageByParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=fpay_FlexShopperLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=fpay_FlexShopperLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=fpay_FlexLendingLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=fpay_FlexLendingLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=fpay_FlexRevolutionLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=fpay_FlexRevolutionLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499559456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance', window );">Lease receivables balances</a></td>
<td class="nump">$ 726,007<span></span>
</td>
<td class="nump">$ 16,174,329<span></span>
</td>
<td class="nump">$ 33,454,814<span></span>
</td>
<td class="nump">$ 56,977,427<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue', window );">Net of changes in fair value</a></td>
<td class="nump">7,095,327<span></span>
</td>
<td class="nump">4,396,421<span></span>
</td>
<td class="num">(6,258,279)<span></span>
</td>
<td class="nump">1,938,570<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_InterestExpenseDebtIncludingAmortization', window );">Amortization included in interest expense</a></td>
<td class="nump">$ 9,617<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 12,823<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Intangible assets, terms</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Intangible asset amortization expense</a></td>
<td class="nump">$ 442,636<span></span>
</td>
<td class="nump">769<span></span>
</td>
<td class="nump">$ 1,328,754<span></span>
</td>
<td class="nump">2,307<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization expenses</a></td>
<td class="nump">1,271,217<span></span>
</td>
<td class="nump">1,081,204<span></span>
</td>
<td class="nump">3,641,635<span></span>
</td>
<td class="nump">2,929,335<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareAdditions', window );">Capitalized software costs</a></td>
<td class="nump">1,231,454<span></span>
</td>
<td class="nump">1,485,669<span></span>
</td>
<td class="nump">3,754,292<span></span>
</td>
<td class="nump">3,755,750<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareAmortization1', window );">Capitalized software amortization expense</a></td>
<td class="nump">1,011,106<span></span>
</td>
<td class="nump">759,825<span></span>
</td>
<td class="nump">2,881,511<span></span>
</td>
<td class="nump">2,064,681<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestCostsCapitalizedAdjustment', window );">Capitalized data costs</a></td>
<td class="nump">227,393<span></span>
</td>
<td class="nump">458,018<span></span>
</td>
<td class="nump">570,820<span></span>
</td>
<td class="nump">1,220,722<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CapitalizedDataCostsAmortizationExpense', window );">Capitalized data costs amortization expense</a></td>
<td class="nump">250,376<span></span>
</td>
<td class="nump">162,290<span></span>
</td>
<td class="nump">$ 704,543<span></span>
</td>
<td class="nump">371,949<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LargestBenefitPercentage', window );">Largest benefit percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongtermDebtTypeAxis=fpay_PromissoryNotesMember', window );">Promissory Notes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_InterestExpenseDebtIncludingAmortization', window );">Amortization included in interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,274<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=fpay_DeferredDebtIssuanceCostsMember', window );">Deferred Debt Issuance Costs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_InterestExpenseDebtIncludingAmortization', window );">Amortization included in interest expense</a></td>
<td class="nump">70,368<span></span>
</td>
<td class="nump">56,283<span></span>
</td>
<td class="nump">$ 211,104<span></span>
</td>
<td class="nump">161,895<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=fpay_DeferredDebtIssuanceCostsMember', window );">Deferred Debt Issuance Costs [Member] | Promissory Notes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_InterestExpenseDebtIncludingAmortization', window );">Amortization included in interest expense</a></td>
<td class="nump">114,698<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">152,930<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_PropertyPlantAndEquipmentMember', window );">Property, Plant and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization expenses</a></td>
<td class="nump">$ 1,271,216<span></span>
</td>
<td class="nump">$ 1,081,204<span></span>
</td>
<td class="nump">$ 3,641,634<span></span>
</td>
<td class="nump">$ 2,929,334<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CapitalizedDataCostsAmortizationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of capitalized data costs amortization expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_CapitalizedDataCostsAmortizationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_InterestExpenseDebtIncludingAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings, including amortization of debt discount (premium) and financing costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_InterestExpenseDebtIncludingAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LargestBenefitPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Largest benefit percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LargestBenefitPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of lease receivables balances charged off against the allowance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of net changes in the fair value of loans receivable at fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482686/350-30-45-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalizedComputerSoftwareAdditions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Additions made to capitalized computer software costs during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalizedComputerSoftwareAdditions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalizedComputerSoftwareAmortization1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for amortization of capitalized computer software costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481283/985-20-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -SubTopic 20<br> -Topic 985<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalizedComputerSoftwareAmortization1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestCostsCapitalizedAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest costs capitalized disclosed as an adjusting item to interest costs incurred.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestCostsCapitalizedAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=fpay_PromissoryNotesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongtermDebtTypeAxis=fpay_PromissoryNotesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=fpay_DeferredDebtIssuanceCostsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=fpay_DeferredDebtIssuanceCostsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=fpay_PromissoryNotesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=fpay_PromissoryNotesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_PropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_PropertyPlantAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172501343216">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Reconciliation of Cash and Restricted Cash - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract', window );"><strong>Schedule of Reconciliation of Cash and Restricted Cash [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash</a></td>
<td class="nump">$ 5,732,483<span></span>
</td>
<td class="nump">$ 6,051,713<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashCurrent', window );">Restricted cash</a></td>
<td class="nump">5,326<span></span>
</td>
<td class="nump">121,636<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Total cash and restricted cash</a></td>
<td class="nump">$ 5,737,809<span></span>
</td>
<td class="nump">$ 6,173,349<span></span>
</td>
<td class="nump">$ 5,756,086<span></span>
</td>
<td class="nump">$ 5,094,642<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172496132992">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfLeaseReceivablesBalancesAbstract', window );"><strong>Schedule of Accounts Receivable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableGrossCurrent', window );">Lease receivables</a></td>
<td class="nump">$ 53,168,976<span></span>
</td>
<td class="nump">$ 48,618,843<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts</a></td>
<td class="num">(11,747,936)<span></span>
</td>
<td class="num">(13,078,800)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Lease receivables, net</a></td>
<td class="nump">$ 41,421,040<span></span>
</td>
<td class="nump">$ 35,540,043<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfLeaseReceivablesBalancesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfLeaseReceivablesBalancesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableGrossCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableGrossCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172498908752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances Charged Off Against the Allowance - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract', window );"><strong>Schedule of Allowance for Doubtful Accounts [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Beginning balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 13,078,800<span></span>
</td>
<td class="nump">$ 27,703,278<span></span>
</td>
<td class="nump">$ 27,703,278<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision</a></td>
<td class="nump">$ 10,038,122<span></span>
</td>
<td class="nump">$ 15,075,109<span></span>
</td>
<td class="nump">32,123,950<span></span>
</td>
<td class="nump">$ 42,639,102<span></span>
</td>
<td class="nump">57,420,480<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs', window );">Accounts written off</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(33,454,814)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(72,044,958)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Ending balance</a></td>
<td class="nump">$ 11,747,936<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11,747,936<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 13,078,800<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of direct write-downs of accounts receivable charged against the allowance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (reversal of expense) for expected credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProvisionForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172501350656">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Net Lease Merchandise Balances - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract', window );"><strong>Schedule of Net Leased Merchandise [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseMerchandiseAtGross', window );">Lease merchandise at cost</a></td>
<td class="nump">$ 47,501,405<span></span>
</td>
<td class="nump">$ 62,379,920<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ImpairmentReserve', window );">Accumulated depreciation and impairment reserve</a></td>
<td class="num">(23,904,797)<span></span>
</td>
<td class="num">(30,829,479)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseMerchandiseNetCurrent', window );">Lease merchandise, net</a></td>
<td class="nump">$ 23,596,608<span></span>
</td>
<td class="nump">$ 31,550,441<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ImpairmentReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Impairment reserve a company's asset that has a market price less than the value listed on the company's balance sheet.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ImpairmentReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseMerchandiseAtGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease merchandise at cost

..</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseMerchandiseAtGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseMerchandiseNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease merchandise, net.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseMerchandiseNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495542576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Lessor Revenues and Fees - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfLessorRevenuesAndFeesAbstract', window );"><strong>Schedule of Lessor Revenues and Fees [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseBillingsAndAccruals', window );">Lease billings and accruals</a></td>
<td class="nump">$ 31,266,666<span></span>
</td>
<td class="nump">$ 38,580,116<span></span>
</td>
<td class="nump">$ 98,023,406<span></span>
</td>
<td class="nump">$ 117,774,390<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision for doubtful accounts</a></td>
<td class="num">(10,038,122)<span></span>
</td>
<td class="num">(15,075,109)<span></span>
</td>
<td class="num">(32,123,950)<span></span>
</td>
<td class="num">(42,639,102)<span></span>
</td>
<td class="num">$ (57,420,480)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfProperties', window );">Gain/ (loss) on sale of lease receivables</a></td>
<td class="num">(146,345)<span></span>
</td>
<td class="nump">1,007,079<span></span>
</td>
<td class="nump">2,803,745<span></span>
</td>
<td class="nump">7,611,586<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseRevenuesAndFees', window );">Lease revenues and fees</a></td>
<td class="nump">$ 21,082,199<span></span>
</td>
<td class="nump">$ 24,512,086<span></span>
</td>
<td class="nump">$ 68,703,201<span></span>
</td>
<td class="nump">$ 82,746,874<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseBillingsAndAccruals">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease billings and accruals.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseBillingsAndAccruals</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseRevenuesAndFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease revenues and fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseRevenuesAndFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfLessorRevenuesAndFeesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfLessorRevenuesAndFeesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfProperties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482130/360-10-45-5<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfProperties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (reversal of expense) for expected credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProvisionForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499644704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Number of Common Shares Issuable Upon Conversion or Exercise - shares<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">13,984,505<span></span>
</td>
<td class="nump">13,169,423<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=fpay_CommonStockOptionsMember', window );">Common Stock Options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">4,408,395<span></span>
</td>
<td class="nump">3,936,083<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember', window );">Common Stock Warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">2,255,184<span></span>
</td>
<td class="nump">2,255,184<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=fpay_PerformanceStockUnitsMember', window );">Performance Share Units [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">1,250,000<span></span>
</td>
<td class="nump">790,327<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_ConvertiblePreferredStockMember', window );">Series 1 Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">225,231<span></span>
</td>
<td class="nump">225,231<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockMember', window );">Series 2 Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">5,845,695<span></span>
</td>
<td class="nump">5,845,695<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember', window );">Series 2 Convertible Preferred Stock issuable upon exercise of warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">116,903<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=fpay_CommonStockOptionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=fpay_CommonStockOptionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=fpay_PerformanceStockUnitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=fpay_PerformanceStockUnitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_ConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_ConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172496283904">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share - USD ($)<br></strong></div></th>
<th class="th" colspan="6">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAbstract', window );"><strong>Numerator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net (loss)/ income</a></td>
<td class="nump">$ 940,101<span></span>
</td>
<td class="num">$ (5,297,655)<span></span>
</td>
<td class="num">$ (230,215)<span></span>
</td>
<td class="num">$ (6,280,434)<span></span>
</td>
<td class="nump">$ 14,389,221<span></span>
</td>
<td class="num">$ (2,380,935)<span></span>
</td>
<td class="num">$ (4,587,769)<span></span>
</td>
<td class="nump">$ 5,727,852<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockDividendsAndOtherAdjustments', window );">Series 2 Convertible Preferred Stock dividends</a></td>
<td class="num">(1,069,456)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(609,778)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,034,182)<span></span>
</td>
<td class="num">(1,829,332)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract', window );"><strong>Denominator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net (loss)/ income attributable to common and Series 1 Convertible Preferred Stock</a></td>
<td class="num">(129,355)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,890,212)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(7,621,951)<span></span>
</td>
<td class="nump">3,898,520<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock', window );">Net loss attributable to Series 1 Convertible Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(59,078)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherPreferredStockDividendsAndAdjustments', window );">Series 2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,868<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS', window );">Net (loss)/ income attributable to common shares- Numerator for basic EPS</a></td>
<td class="num">$ (129,355)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (6,890,212)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (7,621,951)<span></span>
</td>
<td class="nump">$ 3,858,310<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_DenominatorAbstract', window );"><strong>Denominator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted average of common shares outstanding- Denominator for basic EPS (in Shares)</a></td>
<td class="nump">21,716,852<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,681,853<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,740,027<span></span>
</td>
<td class="nump">21,611,879<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Adjusted weighted average of common shares outstanding and assumed conversions- Denominator diluted EPS (in Shares)</a></td>
<td class="nump">21,716,852<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,681,853<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,740,027<span></span>
</td>
<td class="nump">22,403,447<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic EPS (in Dollars per share)</a></td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (0.32)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (0.35)<span></span>
</td>
<td class="nump">$ 0.18<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted EPS (in Dollars per share)</a></td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (0.32)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (0.35)<span></span>
</td>
<td class="nump">$ 0.17<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_Series1ConvertiblePreferredStockMember', window );">Series 1 Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract', window );"><strong>Denominator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net (loss)/ income attributable to common and Series 1 Convertible Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (7,621,951)<span></span>
</td>
<td class="nump">$ 3,898,520<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_DenominatorAbstract', window );"><strong>Denominator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EffectOfDilutiveSecuritieSinShares', window );">Effect of dilutive securities (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">225,231<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_CommonStockOptionsAndPerformanceShareUnitsMember', window );">Common stock options and performance share units [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_DenominatorAbstract', window );"><strong>Denominator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EffectOfDilutiveSecuritieSinShares', window );">Effect of dilutive securities (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">323,166<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_CommonStockWarrantsMember', window );">Common stock warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_DenominatorAbstract', window );"><strong>Denominator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EffectOfDilutiveSecuritieSinShares', window );">Effect of dilutive securities (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">243,171<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DenominatorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DenominatorAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_EffectOfDilutiveSecuritieSinShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Effect of dilutive securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_EffectOfDilutiveSecuritieSinShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net income/(loss) attributable to common shares- Numerator for basic EPS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 13: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherPreferredStockDividendsAndAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of preferred stock dividends and adjustments classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 7<br> -Subparagraph (SAB Topic 5.Q)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-7<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherPreferredStockDividendsAndAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockDividendsAndOtherAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate value of preferred stock dividends and other adjustments necessary to derive net income apportioned to common stockholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockDividendsAndOtherAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_Series1ConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_Series1ConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_CommonStockOptionsAndPerformanceShareUnitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_CommonStockOptionsAndPerformanceShareUnitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_CommonStockWarrantsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_CommonStockWarrantsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172498818672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share (Parentheticals) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract', window );"><strong>Schedule of Basic and Diluted Earnings Per Share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted', window );">Net (loss)/ income attributable to common shares- Numerator for diluted EPS</a></td>
<td class="num">$ (129,355)<span></span>
</td>
<td class="num">$ (6,890,212)<span></span>
</td>
<td class="num">$ (7,621,951)<span></span>
</td>
<td class="nump">$ 3,858,310<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Weighted average of common shares outstanding- Denominator for diluted EPS (in Shares)</a></td>
<td class="nump">21,716,852<span></span>
</td>
<td class="nump">21,681,853<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities, and addition from assumption of issuance of common shares for dilutive potential common shares; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-40<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-40<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-40<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-40<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495435728">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis - Carrying Amount [Member] - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Loan receivables at fair value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 46,113,207<span></span>
</td>
<td class="nump">$ 42,747,668<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNoteRelatedToAcquisition1', window );">Promissory note related to acquisition</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3,191,272<span></span>
</td>
<td class="nump">3,158,471<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Level 1 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Loan receivables at fair value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNoteRelatedToAcquisition1', window );">Promissory note related to acquisition</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Level 2 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Loan receivables at fair value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNoteRelatedToAcquisition1', window );">Promissory note related to acquisition</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Level 3 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Loan receivables at fair value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">31,679,882<span></span>
</td>
<td class="nump">32,932,504<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNoteRelatedToAcquisition1', window );">Promissory note related to acquisition</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 3,191,272<span></span>
</td>
<td class="nump">$ 3,158,471<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loans payable under Basepoint&#160;Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNoteRelatedToAcquisition1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Promissory note related to acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PromissoryNoteRelatedToAcquisition1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, after allowance for credit loss, of financing receivable classified as current. Excludes net investment in lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesAndLoansReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172494328688">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation - Level 3 [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems', window );"><strong>Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Beginning balance</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 32,932,504<span></span>
</td>
<td class="nump">$ 3,560,108<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PurchasesOfLoanParticipation', window );">Purchases of loan participation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">389,949<span></span>
</td>
<td class="nump">31,216,406<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ObligationOfLoanParticipation', window );">Obligation of loan participation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(12,931)<span></span>
</td>
<td class="nump">12,931<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PurchaseOfLoanPortfolioInRevolutionTransaction', window );">Purchase of loan portfolio in Revolution Transaction</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">13,320,326<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoanOriginations', window );">Loan originations</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">42,789,600<span></span>
</td>
<td class="nump">5,519,303<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_InterestAndFees', window );">Interest and fees(</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">11,731,851<span></span>
</td>
<td class="nump">16,680,080<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_Collections', window );">Collections</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(62,409,370)<span></span>
</td>
<td class="num">(27,816,669)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_NetChargeOff', window );">Net charge off</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(10,387,396)<span></span>
</td>
<td class="num">(10,653,751)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions', window );">Net change in fair value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">16,645,675<span></span>
</td>
<td class="nump">1,093,770<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Ending balance</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 31,679,882<span></span>
</td>
<td class="nump">$ 32,932,504<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Included in loan revenues and fees, net of changes in fair value in the consolidated statements of operations</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_Collections">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_Collections</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_InterestAndFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of interest and fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_InterestAndFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoanOriginations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of loan originations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoanOriginations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NetChargeOff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of net charge off.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NetChargeOff</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ObligationOfLoanParticipation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of obligation of loan participation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ObligationOfLoanParticipation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PurchaseOfLoanPortfolioInRevolutionTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PurchaseOfLoanPortfolioInRevolutionTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PurchasesOfLoanParticipation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of purchases of loan participation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PurchasesOfLoanParticipation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in fair value from changes in the assumptions or model used to calculate the fair value of a contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, after allowance for credit loss, of financing receivable classified as current. Excludes net investment in lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesAndLoansReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499857536">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement<br></strong></div></th>
<th class="th" colspan="2"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PercentageOfEstimatedLosses', window );">Estimated losses</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">0.10%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PercentageOfWeightedAverageCostInventory', window );">Servicing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent', window );">Discount rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PercentageOfEstimatedLosses', window );">Estimated losses</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">92.50%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">92.40%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PercentageOfWeightedAverageCostInventory', window );">Servicing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent', window );">Discount rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_WeightedAverageMember', window );">Weighted Average [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PercentageOfEstimatedLosses', window );">Estimated losses</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">36.80%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">40.80%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PercentageOfWeightedAverageCostInventory', window );">Servicing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4.60%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">4.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent', window );">Discount rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20.10%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">21.00%<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Figure disclosed as a percentage of outstanding principal balance.</span></td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.</span></td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PercentageOfEstimatedLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of estimated losses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PercentageOfEstimatedLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for finance lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PercentageOfWeightedAverageCostInventory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of weighted average cost inventory present at the reporting date when inventory is valued using different valuation methods.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PercentageOfWeightedAverageCostInventory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_WeightedAverageMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_WeightedAverageMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172502949856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Concerning Loan Receivables at Fair Value - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract', window );"><strong>Schedule of Concerning Loan Receivables at Fair Value [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference', window );">Aggregate fair value of loan receivables that are 90 days or more past due</a></td>
<td class="nump">$ 23,571,023<span></span>
</td>
<td class="nump">$ 7,147,585<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference', window );">Unpaid principal balance of loan receivables that are 90 days or more past due</a></td>
<td class="nump">39,128,315<span></span>
</td>
<td class="nump">19,834,547<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference', window );">Aggregate fair value of loan receivables in non-accrual status</a></td>
<td class="nump">$ 23,434,514<span></span>
</td>
<td class="nump">$ 6,947,224<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For loans held as assets for which the fair value option has been elected, this item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of those loans that are 90 days or more past due.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (e)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For loans held as assets for which the fair value option has been elected, this item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of those loans that are in nonaccrual status.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (e)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For loans held as assets for which the fair value option has been elected, this item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of those loans that are 90 days or more past due, in nonaccrual status, or both.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (e)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495476432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Details)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Sep. 30, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 01, 2019 </div>
<div>ft&#178;</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AreaOfLand', window );">Area of land (in Square Feet) | ft&#178;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,622<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForRent', window );">Monthly rent</a></td>
<td class="nump">$ 8,800<span></span>
</td>
<td class="nump">$ 31,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_OperatingLeasesRentExpenseMonthlyRent', window );">Rent expanses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeaseCost', window );">Lease cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 96,453<span></span>
</td>
<td class="nump">$ 97,023<span></span>
</td>
<td class="nump">$ 290,056<span></span>
</td>
<td class="nump">$ 292,056<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_OperatingLeasesRentExpenseMonthlyRent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Operating leases rent expense monthly rent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_OperatingLeasesRentExpenseMonthlyRent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AreaOfLand">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area of land held.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AreaOfLand</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:areaItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease cost recognized by lessee for lease contract.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash payments to lessor's for use of assets under operating leases.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (g)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForRent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172498944064">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of Balance Sheet Information Related to Leases - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating Lease Asset</a></td>
<td class="nump">$ 1,276,709<span></span>
</td>
<td class="nump">$ 1,395,741<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseRightOfUseAsset', window );">Finance Lease Asset</a></td>
<td class="nump">5,209<span></span>
</td>
<td class="nump">10,529<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseAssets', window );">Total Lease Assets</a></td>
<td class="nump">1,281,918<span></span>
</td>
<td class="nump">1,406,270<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating Lease Liability &#8211; current portion</a></td>
<td class="nump">229,824<span></span>
</td>
<td class="nump">199,535<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiabilityCurrent', window );">Finance Lease Liability &#8211; current portion</a></td>
<td class="nump">6,804<span></span>
</td>
<td class="nump">8,466<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating Lease Liability &#8211; net of current portion</a></td>
<td class="nump">1,386,769<span></span>
</td>
<td class="nump">1,562,022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiabilityNoncurrent', window );">Finance Lease Liability &#8211; net of current portion</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">4,600<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LeaseLiabilities', window );">Total Lease Liabilities</a></td>
<td class="nump">$ 1,623,397<span></span>
</td>
<td class="nump">$ 1,774,623<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from finance lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from finance lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated amortization, of right-of-use asset from finance lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172496093856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract', window );"><strong>Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Operating Leases, Weighted Average Discount Rate</a></td>
<td class="nump">13.03%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Operating Leases, Weighted Average Remaining Lease Term (in years)</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent', window );">Finance Leases, Weighted Average Discount Rate</a></td>
<td class="nump">13.39%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeFinanceLeaseRemainingLeaseTerm', window );">Finance Leases, Weighted Average Remaining Lease Term (in years)</a></td>
<td class="text">1 year<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for finance lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeFinanceLeaseRemainingLeaseTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Remaining lease term of finance lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeFinanceLeaseRemainingLeaseTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499446896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Operating Leases - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract', window );"><strong>Schedule of Supplemental Cash Flow Information Related to Operating Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeasePayments', window );">Cash payments for operating leases</a></td>
<td class="nump">$ 311,137<span></span>
</td>
<td class="nump">$ 302,075<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeasePrincipalPayments', window );">Cash payments for finance leases</a></td>
<td class="nump">$ 7,308<span></span>
</td>
<td class="nump">$ 8,388<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeasePrincipalPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for principal payment on finance lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeasePrincipalPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172503329280">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of Undiscounted Operating Lease Liabilities<br></strong></div></th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract', window );"><strong>Schedule of Undiscounted Operating Lease Liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear', window );">2023</a></td>
<td class="nump">$ 106,469<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2024</a></td>
<td class="nump">430,134<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2025</a></td>
<td class="nump">443,038<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2026</a></td>
<td class="nump">456,330<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">2027</a></td>
<td class="nump">470,019<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive', window );">2028 and thereafter</a></td>
<td class="nump">303,573<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue', window );">Total undiscounted cash flows</a></td>
<td class="nump">2,209,563<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount', window );">Less: interest</a></td>
<td class="num">(592,970)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Present value of lease liabilities</a></td>
<td class="nump">$ 1,616,593<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease having initial or remaining lease term in excess of one year to be paid in remainder of current fiscal year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172496142048">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details) - Schedule of Undiscounted Finance Lease Liabilities<br></strong></div></th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract', window );"><strong>Schedule of Undiscounted Finance Lease Liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear', window );">2023</a></td>
<td class="nump">$ 2,391<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2024</a></td>
<td class="nump">4,782<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiabilityPaymentsDue', window );">Total undiscounted cash flows</a></td>
<td class="nump">7,173<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount', window );">Less: interest</a></td>
<td class="num">(369)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiability', window );">Present value of lease liabilities</a></td>
<td class="nump">$ 6,804<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from finance lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments for finance lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for finance lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for finance lease to be paid in remainder of current fiscal year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for finance lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509443984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization expense</a></td>
<td class="nump">$ 1,271,217<span></span>
</td>
<td class="nump">$ 1,081,204<span></span>
</td>
<td class="nump">$ 3,641,635<span></span>
</td>
<td class="nump">$ 2,929,335<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495505440">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 29,175,847<span></span>
</td>
<td class="nump">$ 24,610,028<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less: accumulated depreciation and amortization</a></td>
<td class="num">(20,164,800)<span></span>
</td>
<td class="num">(16,523,166)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">9,011,047<span></span>
</td>
<td class="nump">8,086,862<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember', window );">Furniture, fixtures and vehicle [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 395,868<span></span>
</td>
<td class="nump">395,468<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember', window );">Furniture, fixtures and vehicle [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated useful Lives</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember', window );">Furniture, fixtures and vehicle [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated useful Lives</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_WebsiteAndInternalUseSoftwareMember', window );">Website and internal use software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated useful Lives</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 24,296,749<span></span>
</td>
<td class="nump">20,542,457<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_ComputersAndSoftwareMember', window );">Computers and software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 4,483,230<span></span>
</td>
<td class="nump">$ 3,672,103<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_ComputersAndSoftwareMember', window );">Computers and software [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated useful Lives</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_ComputersAndSoftwareMember', window );">Computers and software [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated useful Lives</a></td>
<td class="text">7 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_WebsiteAndInternalUseSoftwareMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_WebsiteAndInternalUseSoftwareMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_ComputersAndSoftwareMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_ComputersAndSoftwareMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172501080704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Intangible Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Intangible assets</a></td>
<td class="nump">$ 442,636<span></span>
</td>
<td class="nump">$ 769<span></span>
</td>
<td class="nump">$ 1,328,754<span></span>
</td>
<td class="nump">$ 2,307<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482686/350-30-45-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495610448">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Estimated Useful Life</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
<td class="nump">$ 15,338,654<span></span>
</td>
<td class="nump">$ 15,338,654<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
<td class="num">(1,505,059)<span></span>
</td>
<td class="num">(176,305)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Net Carrying Amount</a></td>
<td class="nump">$ 13,833,595<span></span>
</td>
<td class="nump">$ 15,162,349<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember', window );">Patent [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Estimated Useful Life</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
<td class="nump">$ 30,760<span></span>
</td>
<td class="nump">$ 30,760<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
<td class="num">$ (30,760)<span></span>
</td>
<td class="num">(28,876)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Net Carrying Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,884<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=fpay_FranchiseeContractbasedAgreementsMember', window );">Franchisee contract-based agreements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Estimated Useful Life</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
<td class="nump">$ 12,744,367<span></span>
</td>
<td class="nump">$ 12,744,367<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
<td class="num">(1,062,029)<span></span>
</td>
<td class="num">(106,203)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Net Carrying Amount</a></td>
<td class="nump">$ 11,682,338<span></span>
</td>
<td class="nump">$ 12,638,164<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=fpay_LibertyLoanBrandMember', window );">Liberty Loan brand [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Estimated Useful Life</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
<td class="nump">$ 340,218<span></span>
</td>
<td class="nump">$ 340,218<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
<td class="num">(28,350)<span></span>
</td>
<td class="num">(2,835)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Net Carrying Amount</a></td>
<td class="nump">$ 311,868<span></span>
</td>
<td class="nump">$ 337,383<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NonCoreMember', window );">Non-compete agreements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Estimated Useful Life</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
<td class="nump">$ 86,113<span></span>
</td>
<td class="nump">$ 86,113<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
<td class="num">(7,180)<span></span>
</td>
<td class="num">(718)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Net Carrying Amount</a></td>
<td class="nump">$ 78,933<span></span>
</td>
<td class="nump">$ 85,395<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember', window );">Non contractual customer relationships [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Estimated Useful Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
<td class="nump">$ 1,952,371<span></span>
</td>
<td class="nump">$ 1,952,371<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
<td class="num">(325,400)<span></span>
</td>
<td class="num">(32,540)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Net Carrying Amount</a></td>
<td class="nump">$ 1,626,971<span></span>
</td>
<td class="nump">$ 1,919,831<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerListsMember', window );">Customer list [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Estimated Useful Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
<td class="nump">$ 184,825<span></span>
</td>
<td class="nump">$ 184,825<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
<td class="num">(51,340)<span></span>
</td>
<td class="num">(5,133)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Net Carrying Amount</a></td>
<td class="nump">$ 133,485<span></span>
</td>
<td class="nump">$ 179,692<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 928<br> -SubTopic 340<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483147/928-340-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetExcludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph ((a)(1),(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482686/350-30-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsNetExcludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=fpay_FranchiseeContractbasedAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=fpay_FranchiseeContractbasedAgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=fpay_LibertyLoanBrandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=fpay_LibertyLoanBrandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NonCoreMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NonCoreMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerListsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerListsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172503811184">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Intangible Assets (Details) - Schedule of Future Estimated Amortization Expense<br></strong></div></th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems', window );"><strong>Schedule of Future Estimated Amortization Expense [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear', window );">2023 (three months remaining)</a></td>
<td class="nump">$ 442,290<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths', window );">2024</a></td>
<td class="nump">1,769,160<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo', window );">2025</a></td>
<td class="nump">1,764,026<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree', window );">2026</a></td>
<td class="nump">1,707,552<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour', window );">2027</a></td>
<td class="nump">1,675,012<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total</a></td>
<td class="nump">$ 7,358,040<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in remainder of current fiscal year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499574512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes-Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Jan. 25, 2019</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesLineItems', window );"><strong>Promissory Notes Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest paid</a></td>
<td class="nump">$ 58,020<span></span>
</td>
<td class="nump">$ 45,278<span></span>
</td>
<td class="nump">$ 163,183<span></span>
</td>
<td class="nump">$ 147,422<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expensed</a></td>
<td class="nump">40,335<span></span>
</td>
<td class="nump">46,530<span></span>
</td>
<td class="nump">145,357<span></span>
</td>
<td class="nump">151,521<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WriteOffOfDeferredDebtIssuanceCost', window );">Deferred Debt Issuance Cost, Writeoff</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 917,581<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesLineItems', window );"><strong>Promissory Notes Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Apr.  01,  2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCommitmentFeeAmount', window );">Credit commitment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,750,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesLineItems', window );"><strong>Promissory Notes Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul.  01,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCommitmentFeeAmount', window );">Credit commitment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=fpay_HRussellHeiserMember', window );">H.Russell Heiser [Member] | Chief Financial Officer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesLineItems', window );"><strong>Promissory Notes Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=fpay_NRNSNoteMember', window );">NRNS Note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesLineItems', window );"><strong>Promissory Notes Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="nump">3,750,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,750,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest paid</a></td>
<td class="nump">585,334<span></span>
</td>
<td class="nump">486,739<span></span>
</td>
<td class="nump">1,715,838<span></span>
</td>
<td class="nump">1,020,523<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expensed</a></td>
<td class="nump">$ 587,230<span></span>
</td>
<td class="nump">$ 500,201<span></span>
</td>
<td class="nump">$ 1,716,217<span></span>
</td>
<td class="nump">$ 1,144,646<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtPercentageBearingFixedInterestRate', window );">Bear interest rate</a></td>
<td class="nump">21.44%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21.44%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=fpay_NrnsMember', window );">NRNS [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesLineItems', window );"><strong>Promissory Notes Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Principal accrued unpaid interest outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,942,009<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,941,629<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNotesRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PromissoryNotesRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482949/835-30-55-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense for debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69E<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69F<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69F<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityCommitmentFeeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the fee for available but unused credit capacity under the credit facility.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityCommitmentFeeAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtPercentageBearingFixedInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of the carrying amount of short-term borrowings outstanding as of the balance sheet date which accrues interest at a set, unchanging rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtPercentageBearingFixedInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WriteOffOfDeferredDebtIssuanceCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Write-off of amounts previously capitalized as debt issuance cost in an extinguishment of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WriteOffOfDeferredDebtIssuanceCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=fpay_HRussellHeiserMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=fpay_HRussellHeiserMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=srt_ChiefFinancialOfficerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=srt_ChiefFinancialOfficerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=fpay_NRNSNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=fpay_NRNSNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=fpay_NrnsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=fpay_NrnsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172501171600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=fpay_TwoThousandTwentythreeMember', window );">2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems', window );"><strong>Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Principal</a></td>
<td class="nump">$ 192,009<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=fpay_TwoThousandTwentyfourMember', window );">2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems', window );"><strong>Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Principal</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=fpay_TwoThousandTwentyfiveMember', window );">2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems', window );"><strong>Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Principal</a></td>
<td class="nump">$ 10,750,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments applied to principal.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPaymentPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=fpay_TwoThousandTwentythreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=fpay_TwoThousandTwentythreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=fpay_TwoThousandTwentyfourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=fpay_TwoThousandTwentyfourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=fpay_TwoThousandTwentyfiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=fpay_TwoThousandTwentyfiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172492754128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Oct. 21, 2022</div></th>
<th class="th"><div>Sep. 27, 2022</div></th>
<th class="th"><div>Jul. 01, 2022</div></th>
<th class="th"><div>Jan. 29, 2021</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Mar. 08, 2022</div></th>
<th class="th"><div>Mar. 06, 2015</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoanPayableUnderCreditAgreementDetailsLineItems', window );"><strong>Loan Payable Under Credit Agreement (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LenderFee', window );">Lender fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 237,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_BearInterestRate.', window );">Bear Interest Rate.</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16.44%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoansPercentage', window );">Loans percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromLinesOfCredit', window );">Borrowed credit agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,050,000<span></span>
</td>
<td class="nump">$ 15,055,000<span></span>
</td>
<td class="nump">$ 7,800,000<span></span>
</td>
<td class="nump">$ 32,855,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfDebt', window );">Repaid credit agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">4,605,000<span></span>
</td>
<td class="nump">2,795,000<span></span>
</td>
<td class="nump">5,730,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,746,801<span></span>
</td>
<td class="nump">3,030,142<span></span>
</td>
<td class="nump">$ 13,846,685<span></span>
</td>
<td class="nump">7,336,048<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CreditAgreementInterestRate', window );">Percentage of credit agreement interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_AgreementAxis=fpay_CreditAgreementMember', window );">Credit Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoanPayableUnderCreditAgreementDetailsLineItems', window );"><strong>Loan Payable Under Credit Agreement (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherBorrowings', window );">Borrow from lender</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 57,500,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateDuringPeriod', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_IncreasedCommitmentAmount', window );">Increased commitment amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 82,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="nump">$ 110,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,503,486<span></span>
</td>
<td class="nump">$ 2,426,513<span></span>
</td>
<td class="nump">$ 10,115,009<span></span>
</td>
<td class="nump">$ 5,874,504<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LettersOfCreditOutstandingAmount', window );">Outstanding under Credit Agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">86,205,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">86,205,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 81,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnamortizedDebtIssuanceExpense', window );">Unamortized issuance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 141,148<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 141,148<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 352,252<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BearInterestRate.">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of bear interest rate .</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BearInterestRate.</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CreditAgreementInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Credit Agreement interest rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_CreditAgreementInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_IncreasedCommitmentAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of Increased Commitment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_IncreasedCommitmentAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LenderFee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of lender fee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LenderFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoanPayableUnderCreditAgreementDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoanPayableUnderCreditAgreementDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoansPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loans percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoansPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateDuringPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average effective interest rate during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateDuringPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments including both interest and principal payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480848/942-470-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LettersOfCreditOutstandingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total amount of the contingent obligation under letters of credit outstanding as of the reporting date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LettersOfCreditOutstandingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The carrying amount as of the balance sheet date for the aggregate of other miscellaneous borrowings owed by the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.13,16)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLinesOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromLinesOfCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for short-term and long-term debt. Excludes payment of lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnamortizedDebtIssuanceExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The remaining balance of debt issuance expenses that were capitalized and are being amortized against income over the lives of the respective bond issues. This does not include the amounts capitalized as part of the cost of the utility plant or asset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnamortizedDebtIssuanceExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AgreementAxis=fpay_CreditAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AgreementAxis=fpay_CreditAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172498901184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityAxis=fpay_RequiredCovenantMember', window );">Required Covenant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems', window );"><strong>Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Equity Book Value not less than</a></td>
<td class="nump">$ 16,452,246<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LiquidityGreaterThanAmount', window );">Liquidity greater than</a></td>
<td class="nump">1,500,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Cash', window );">Cash greater than</a></td>
<td class="nump">$ 500,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed', window );">Consolidated Total Debt to Equity Book Value ratio not to exceed (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 5.25<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityAxis=fpay_ActualPositionMember', window );">Actual Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems', window );"><strong>Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Equity Book Value not less than</a></td>
<td class="nump">$ 28,601,812<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_LiquidityGreaterThanAmount', window );">Liquidity greater than</a></td>
<td class="nump">5,732,483<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Cash', window );">Cash greater than</a></td>
<td class="nump">$ 5,737,809<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed', window );">Consolidated Total Debt to Equity Book Value ratio not to exceed (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 3.77<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Consolidated total debt to equity book value ratio not to exceed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LiquidityGreaterThanAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Liquidity greater.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LiquidityGreaterThanAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480555/946-210-45-21<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -SubTopic 210<br> -Topic 946<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480555/946-210-45-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityAxis=fpay_RequiredCovenantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityAxis=fpay_RequiredCovenantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityAxis=fpay_ActualPositionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityAxis=fpay_ActualPositionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172493226128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2018</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 29, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockConvertibleConversionPriceDecrease', window );">Common stock price per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 23<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, share authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_DueDateExtensionOfWarrants', window );">Cost of warrant (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 917,581<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ExpenseRelatedToWarrants', window );">Expense related to warrants (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 917,581<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember', window );">Series One Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Convertible preferred stock, shares outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">170,332<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">170,332<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">170,332<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion', window );">Convertible preferred stock, shares issued upon conversion</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">225,231<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">225,231<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember', window );">Series Two Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Convertible preferred stock, shares outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion', window );">Convertible preferred stock, shares issued upon conversion</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_GrossProceeds', window );">Gross proceeds (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion', window );">Additional sale of shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,952<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockDividendsPerShareCashPaid', window );">Preferred stock dividend per shares (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockDividendRatePercentage', window );">Annual rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CumulativeDividends', window );">Cumulative accrued dividends (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 22,118,558<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 22,118,558<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockSharesConverted1', window );">Preferred stock conversion into common stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">266<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember', window );">Series 1 Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.3223<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.3223<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightIssued', window );">Warrant issued</a></td>
<td class="nump">1,055,184<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_WarrantExercisePrice', window );">Warrant exercise price (in Dollars per share)</a></td>
<td class="nump">$ 1.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ProceedsFromIssuancesOfWarrants', window );">Issuance of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_WarrantsExpirationPeriods', window );">Warrants expiration period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">840,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member] | Series Two Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockSharesConverted1', window );">Preferred stock conversion into common stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">439<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantExercisePriceIncrease', window );">Exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_WarrantsExpirationPeriod', window );">Warrants expiration period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">7 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_InvestorMember', window );">Investor [Member] | Series Two Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_CapitalStructureDetailsLineItems', window );"><strong>Capital Structure (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Gross proceeds (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,950,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Additional convertible preferred stock shares issued upon conversion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CapitalStructureDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_CapitalStructureDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ClassOfWarrantOrRightIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrant issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ClassOfWarrantOrRightIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DueDateExtensionOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of due date extension of warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DueDateExtensionOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExpenseRelatedToWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The two main rules to account for stock warrants are that the issuer must recognize the fair value of the equity instruments issued or the fair value of the consideration received, whichever can be more reliably measured; and recognize the asset or expense related to the provided goods or services at the same time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExpenseRelatedToWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_GrossProceeds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of gross proceeds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_GrossProceeds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ProceedsFromIssuancesOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Proceeds From Issuance Of Warrants</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ProceedsFromIssuancesOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrant exercise price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantsExpirationPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrants expiration period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantsExpirationPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantsExpirationPeriods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the share of warrants expiration period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantsExpirationPeriods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockConvertibleConversionPriceDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share decrease in conversion price of convertible common stock. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockConvertibleConversionPriceDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockSharesConverted1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockSharesConverted1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued for each share of convertible preferred stock that is converted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CumulativeDividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cumulative cash dividends distributed to shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CumulativeDividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockDividendRatePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage rate used to calculate dividend payments on preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column A)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockDividendRatePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockDividendsPerShareCashPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate dividends paid during the period for each share of preferred stock outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockDividendsPerShareCashPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of warrant. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_InvestorMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_InvestorMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495745984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Details) - Schedule of Outstanding Stock Warrants - $ / shares<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,255,184<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointTwoFiveTwoMember', window );">Exercise Price 1.25 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.25<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,055,184<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointsTwoFiveMember', window );">Exercise Price 1.25 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.25<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">160,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointThreeFourMember', window );">Exercise Price 1.34 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.34<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointFourZeroMember', window );">Exercise Price 1.40 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.4<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointFiveFourMember', window );">Exercise Price 1.54 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.54<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSixTwoMember', window );">Exercise Price 1.62 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.62<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSixEightMember', window );">Exercise Price 1.68 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.68<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSixNineMember', window );">Exercise Price 1.69 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.69<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSevenFourMember', window );">Exercise Price 1.74 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.74<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSevenSixMember', window );">Exercise Price 1.76 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.76<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointNineOneMember', window );">Exercise Price 1.91 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.91<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointNineFiveMember', window );">Exercise Price 1.95 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.95<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointZeroZeroMember', window );">Exercise Price 2.00 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointZeroOneMember', window );">Exercise Price 2.01 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointZeroEightMember', window );">Exercise Price 2.08 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.08<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointFourFiveMember', window );">Exercise Price 2.45 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.45<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointFiveThreeMember', window );">Exercise Price 2.53 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.53<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointEightThreeMember', window );">Exercise Price 2.83 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.57<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointFiveZeroMember', window );">Exercise Price 2.70 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointSevenEightMember', window );">Exercise Price 2.78 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.78<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointSevenNineMember', window );">Exercise Price 2.79 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointEightNineMember', window );">Exercise Price 2.89 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.89<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">4 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointNineThreeMember', window );">Exercise Price 2.93 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.93<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">Less than 1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointNineSevenMember', window );">Exercise Price 2.97 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.97<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointZeroNineMember', window );">Exercise Price 3.09 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.09<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointOneSevenMember', window );">Exercise Price 3.17 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.17<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">4 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointEightNineMember', window );">Exercise Price 3.19 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.19<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointTwoSevenMember', window );">Exercise Price 3.27 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.27<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The string item of weighted average remaining contractual life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointTwoFiveTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointTwoFiveTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointsTwoFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointsTwoFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointThreeFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointThreeFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointFourZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointFourZeroMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointFiveFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointFiveFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSixTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSixTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSixEightMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSixEightMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSixNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSixNineMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSevenFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSevenFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSevenSixMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointSevenSixMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointNineOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointNineOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointNineFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_OnePointNineFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointZeroZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointZeroZeroMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointZeroOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointZeroOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointZeroEightMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointZeroEightMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointFourFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointFourFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointFiveThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointFiveThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointEightThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointEightThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointFiveZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointFiveZeroMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointSevenEightMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointSevenEightMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointSevenNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointSevenNineMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointEightNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointEightNineMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointNineThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointNineThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointNineSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_TwoPointNineSevenMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointZeroNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointZeroNineMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointOneSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointOneSevenMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointEightNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointEightNineMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointTwoSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=fpay_ThreePointTwoSevenMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499739936">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Compensation Plans (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EquityCompensationPlansDetailsLineItems', window );"><strong>Equity Compensation Plans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Stock-based compensation</a></td>
<td class="nump">$ 471,819<span></span>
</td>
<td class="nump">$ 387,298<span></span>
</td>
<td class="nump">$ 1,336,367<span></span>
</td>
<td class="nump">$ 950,003<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value of options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.61<span></span>
</td>
<td class="nump">$ 0.91<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=fpay_PerformanceStockUnitsMember', window );">Performance Stock Units [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EquityCompensationPlansDetailsLineItems', window );"><strong>Equity Compensation Plans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Stock-based compensation</a></td>
<td class="nump">$ 229,639<span></span>
</td>
<td class="nump">$ 149,065<span></span>
</td>
<td class="nump">$ 289,044<span></span>
</td>
<td class="nump">$ 187,663<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue', window );">Nonvested option amount</a></td>
<td class="nump">$ 1,464,380<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,464,380<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue', window );">Nonvested option per shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.14<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=fpay_PerformanceStockUnitsMember', window );">Performance Stock Units [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EquityCompensationPlansDetailsLineItems', window );"><strong>Equity Compensation Plans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Number of award shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=fpay_PerformanceStockUnitsMember', window );">Performance Stock Units [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EquityCompensationPlansDetailsLineItems', window );"><strong>Equity Compensation Plans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Number of award shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_EquityCompensationPlansDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_EquityCompensationPlansDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllocatedShareBasedCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllocatedShareBasedCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share or unit weighted-average intrinsic value of nonvested award under share-based payment arrangement. Excludes share and unit options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share or unit weighted-average intrinsic value of award vested under share-based payment arrangement. Excludes share and unit options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=fpay_PerformanceStockUnitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=fpay_PerformanceStockUnitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172503118752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems', window );"><strong>Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Stock-based compensation expense</a></td>
<td class="nump">$ 471,819<span></span>
</td>
<td class="nump">$ 387,298<span></span>
</td>
<td class="nump">$ 1,336,367<span></span>
</td>
<td class="nump">$ 950,003<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_StockOptionMember', window );">Stock options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems', window );"><strong>Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Stock-based compensation expense</a></td>
<td class="nump">242,180<span></span>
</td>
<td class="nump">238,233<span></span>
</td>
<td class="nump">1,047,323<span></span>
</td>
<td class="nump">762,340<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=fpay_PerformanceStockUnitsMember', window );">Performance Stock Units [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems', window );"><strong>Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Stock-based compensation expense</a></td>
<td class="nump">$ 229,639<span></span>
</td>
<td class="nump">$ 149,065<span></span>
</td>
<td class="nump">$ 289,044<span></span>
</td>
<td class="nump">$ 187,663<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllocatedShareBasedCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllocatedShareBasedCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_StockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=us-gaap_StockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=fpay_PerformanceStockUnitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=fpay_PerformanceStockUnitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172501345808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Compensation Plans (Details) - Schedule of Measured the Fair Value of Each Stock Option Award - $ / shares<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract', window );"><strong>Schedule of measured the fair value of each stock option award [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice', window );">Exercise price (in Dollars per share)</a></td>
<td class="nump">$ 0.8<span></span>
</td>
<td class="nump">$ 1.5<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected life</a></td>
<td class="text">6 years<span></span>
</td>
<td class="text">6 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">95.00%<span></span>
</td>
<td class="nump">69.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk-free interest rate</a></td>
<td class="nump">3.59%<span></span>
</td>
<td class="nump">2.12%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Agreed-upon price for the exchange of the underlying asset relating to the share-based payment award.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495641632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Compensation Plans (Details) - Schedule of Stock Option - Stock Option [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems', window );"><strong>Equity Compensation Plans (Details) - Schedule of Stock Option [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Outstanding , Number of options, beginning</a></td>
<td class="nump">3,919,228<span></span>
</td>
<td class="nump">3,080,904<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Outstanding , Weighted average exercise price, beginning</a></td>
<td class="nump">$ 1.97<span></span>
</td>
<td class="nump">$ 2.06<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Outstanding , Aggregate intrinsic valu, beginning</a></td>
<td class="nump">$ 52,223<span></span>
</td>
<td class="nump">$ 1,923,642<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Granted, Number of options</a></td>
<td class="nump">1,596,567<span></span>
</td>
<td class="nump">1,094,002<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Granted, Weighted average exercise price</a></td>
<td class="nump">$ 0.8<span></span>
</td>
<td class="nump">$ 1.5<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted', window );">Granted, Aggregate intrinsic value</a></td>
<td class="nump">$ 75<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised', window );">Exercised, Number of options</a></td>
<td class="num">(1,500)<span></span>
</td>
<td class="num">(308,526)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Exercised, Weighted average exercise price</a></td>
<td class="nump">$ 0.79<span></span>
</td>
<td class="nump">$ 0.85<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue', window );">Exercised, Aggregate intrinsic value</a></td>
<td class="nump">$ 345<span></span>
</td>
<td class="nump">$ 480,029<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Forfeited, Number of options</a></td>
<td class="num">(1,105,900)<span></span>
</td>
<td class="num">(7,333)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Forfeited, Weighted average exercise price</a></td>
<td class="nump">$ 1.91<span></span>
</td>
<td class="nump">$ 2.22<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ForfeitedAggregateIntrinsicValue', window );">Forfeited, Aggregate intrinsic value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,273<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Expired, Number of options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(25,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice', window );">Expired, Weighted average exercise price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue', window );">Expired, Aggregate intrinsic value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Outstanding, Number of options</a></td>
<td class="nump">4,408,395<span></span>
</td>
<td class="nump">3,834,047<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Outstanding, Weighted average exercise price</a></td>
<td class="nump">$ 1.56<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Outstanding, Weighted average contractual term</a></td>
<td class="text">7 years 6 months 21 days<span></span>
</td>
<td class="text">6 years 11 months 15 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Outstanding, Aggregate intrinsic value</a></td>
<td class="nump">$ 561,402<span></span>
</td>
<td class="nump">$ 1,219,962<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber', window );">Vested and exercisable, Number of options</a></td>
<td class="nump">3,183,408<span></span>
</td>
<td class="nump">2,694,862<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice', window );">Vested and exercisable, Weighted average exercise price</a></td>
<td class="nump">$ 1.74<span></span>
</td>
<td class="nump">$ 2.1<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1', window );">Vested and exercisable, Weighted average contractual term (years)</a></td>
<td class="text">7 years 1 month 13 days<span></span>
</td>
<td class="text">6 years 5 months 23 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Vested and exercisable, Aggregate intrinsic value</a></td>
<td class="nump">$ 328,031<span></span>
</td>
<td class="nump">$ 928,330<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ForfeitedAggregateIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Forfeited aggregate intrinsic value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ForfeitedAggregateIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate intrinsic value Granted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The combined weighted average of the accumulated differences between the fair values on underlying shares and exercises prices to acquire such shares as of the grant date on options that were either forfeited or lapsed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of non-option equity instruments exercised by participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of fully vested and expected to vest exercisable options that may be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest exercisable or convertible options. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which option holders acquired shares when converting their stock options into shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (e)(1)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for fully vested and expected to vest exercisable or convertible options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_StockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_StockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172493026880">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Compensation Plans (Details) - Schedule of Activity in Performance Share Units - $ / shares<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract', window );"><strong>Schedule of Activity in Performance Share Units [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares', window );">Number of performance share units, Non- vested, Beginning</a></td>
<td class="nump">790,327<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, Non- vested, Beginning</a></td>
<td class="nump">$ 1.53<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Number of performance share units, Granted</a></td>
<td class="nump">1,250,000<span></span>
</td>
<td class="nump">790,327<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, Granted</a></td>
<td class="nump">$ 0.78<span></span>
</td>
<td class="nump">$ 1.53<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares', window );">Number of performance share units, Forfeited/ unearned</a></td>
<td class="num">(790,327)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, Forfeited/ unearned</a></td>
<td class="nump">$ 1.53<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares', window );">Number of performance share units, Vested</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, Vested</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares', window );">Number of performance share units, Non- vested, Ending</a></td>
<td class="nump">1,250,000<span></span>
</td>
<td class="nump">790,327<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value, Non- vested, Ending</a></td>
<td class="nump">$ 0.78<span></span>
</td>
<td class="nump">$ 1.53<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of non-vested options outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of non-vested options forfeited.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average grant-date fair value of non-vested options forfeited.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average grant-date fair value of non-vested options outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of options vested.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average grant-date fair value of options vested.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172503426464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits', window );">Effective income tax rate</a></td>
<td class="nump">20.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate', window );">Federal income tax rate</a></td>
<td class="nump">21.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of domestic federal statutory tax rate applicable to pretax income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax credits. Including, but not limited to, research credit, foreign tax credit, investment tax credit, and other tax credits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172509446704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingencies and Other Uncertainties (Details)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2023</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ContingenciesandOtherUncertaintiesDetailsLineItems', window );"><strong>Contingencies and Other Uncertainties (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeTermOfContract', window );">Contracts period</a></td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ContingenciesandOtherUncertaintiesDetailsLineItems', window );"><strong>Contingencies and Other Uncertainties (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeTermOfContract', window );">Contracts period</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ContingenciesandOtherUncertaintiesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ContingenciesandOtherUncertaintiesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeTermOfContract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period the derivative contract is outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeTermOfContract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495550752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revolution Transaction (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_RevolutionTransactionDetailsLineItems', window );"><strong>Revolution Transaction (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Initial principal amount</a></td>
<td class="nump">$ 5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentInterestRate', window );">Interest per annum</a></td>
<td class="nump">8.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetAcquisitionConsiderationTransferred', window );">Consideration transferred</a></td>
<td class="nump">$ 3,421,991<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Seller note net of discount</a></td>
<td class="nump">3,191,272<span></span>
</td>
<td class="nump">$ 3,158,471<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_BusinessCombinationBargainPrice', window );">Bargain price</a></td>
<td class="nump">$ 14,461,274<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=fpay_SellerNoteMember', window );">Seller Note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_RevolutionTransactionDetailsLineItems', window );"><strong>Revolution Transaction (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentMaturityDate', window );">Investment maturity date</a></td>
<td class="text">Dec.  01,  2027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BusinessCombinationBargainPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>In a business combination in which the amount of net identifiable assets acquired and liabilities assumed exceeds the aggregate consideration transferred or to be transferred (as defined), this element represents the amount of gain recognized by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BusinessCombinationBargainPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_RevolutionTransactionDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_RevolutionTransactionDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAcquisitionConsiderationTransferred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of consideration transferred in asset acquisition. Includes, but is not limited to, cash, liability incurred by acquirer, and equity interest issued by acquirer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479908/805-50-55-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480060/805-50-25-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 30<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480027/805-50-30-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 30<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480027/805-50-30-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetAcquisitionConsiderationTransferred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Rate of interest on investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column A)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column A)(Footnote 4)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maturity date of investment, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column A)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column A)(Footnote 4)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentOwnedBalancePrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of principal of investment owned.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentOwnedBalancePrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=fpay_SellerNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=fpay_SellerNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172499804560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basepoint Credit Agreement (Details) - Basepoint Credit Agreement [Member]<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_BasepointCreditAgreementDetailsLineItems', window );"><strong>Basepoint Credit Agreement (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSalesOfConsumerLoans', window );">Consumer loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd', window );">Annual interest rate</a></td>
<td class="nump">13.42%<span></span>
</td>
<td class="nump">13.42%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentInterestRate', window );">Interest rate</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity', window );">Current borrowing value</a></td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="nump">$ 2,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCommitmentFeePercentage', window );">Borrowing rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityIncreaseAccruedInterest', window );">Interest expense incurred</a></td>
<td class="nump">251,456<span></span>
</td>
<td class="nump">$ 843,470<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LettersOfCreditOutstandingAmount', window );">Outstanding balance credit agreement</a></td>
<td class="nump">7,412,605<span></span>
</td>
<td class="nump">7,412,605<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLongTermDebtNoncurrent', window );">Unamortized issuance</a></td>
<td class="nump">$ 102,580<span></span>
</td>
<td class="nump">$ 102,580<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BasepointCreditAgreementDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BasepointCreditAgreementDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSalesOfConsumerLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) included in earning that represent the difference between the sale price and the carrying value of consumer loans. This element refers to the gain (loss) and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSalesOfConsumerLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Rate of interest on investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column A)(Footnote 2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column A)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column A)(Footnote 4)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LettersOfCreditOutstandingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total amount of the contingent obligation under letters of credit outstanding as of the reporting date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LettersOfCreditOutstandingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityCommitmentFeePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The fee, expressed as a percentage of the line of credit facility, for the line of credit facility regardless of whether the facility has been used.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityCommitmentFeePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the credit facility for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The effective interest rate at the end of the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt classified as other, payable after one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditFacilityAxis=fpay_BasepointCreditAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=fpay_BasepointCreditAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172495474272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefit Plan (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockSupplementAbstract', window );"><strong>Employee Benefit Plan [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent', window );">Nondiscretionary, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant', window );">Total contribution</a></td>
<td class="nump">$ 39,939<span></span>
</td>
<td class="nump">$ 31,204<span></span>
</td>
<td class="nump">$ 126,701<span></span>
</td>
<td class="nump">$ 112,577<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of contributions received by defined benefit plan from participant which increases plan assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maximum percentage of employee gross pay the employee may contribute to a defined contribution plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureTextBlockSupplementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureTextBlockSupplementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm140172496294192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Repurchase Program (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 17, 2023</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ShareRepurchaseProgramDetailsLineItems', window );"><strong>Share Repurchase Program (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockValueAcquiredCostMethod', window );">Share repurchase program to acquire</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,225<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramPeriodInForce1', window );">Repurchase program term</a></td>
<td class="text">18 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased', window );">Share repurchase program shares (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,775<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1', window );">Share repurchase program amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,225<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=srt_BoardOfDirectorsChairmanMember', window );">Board of Directors Chairman [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_fpay_ShareRepurchaseProgramDetailsLineItems', window );"><strong>Share Repurchase Program (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockValueAcquiredCostMethod', window );">Share repurchase program to acquire</a></td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareRepurchaseProgramDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareRepurchaseProgramDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares authorized to be repurchased by an entity's Board of Directors under a stock repurchase plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchaseProgramPeriodInForce1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period which shares may be purchased under a stock repurchase plan authorized by an entity's Board of Directors, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchaseProgramPeriodInForce1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount remaining of a stock repurchase plan authorized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValueAcquiredCostMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValueAcquiredCostMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=srt_BoardOfDirectorsChairmanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=srt_BoardOfDirectorsChairmanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>f10q0923_flexshopper_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2023"
  xmlns:fpay="http://anchorfundingservices.com/20230930"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2023"
  xmlns:us-gaap="http://fasb.org/us-gaap/2023"
  xmlns:utr="http://www.xbrl.org/2009/utr"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xhtml="http://www.w3.org/1999/xhtml"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="fpay-20230930.xsd" xlink:type="simple"/>
    <context id="c0">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2023-11-14</instant>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c3">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c4">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c5">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c6">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c7">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c8">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c9">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c10">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c11">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c12">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c13">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c16">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c18">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c19">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c20">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c22">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c24">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c26">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c27">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c29">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c32">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c33">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c34">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c35">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c36">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c37">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c38">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c39">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c40">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c41">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c42">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c43">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c44">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c45">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c46">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c47">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c48">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c49">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c50">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c51">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c52">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c53">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c54">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c55">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c56">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c57">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c58">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c59">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c60">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c61">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c62">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c63">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c64">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c65">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c66">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c67">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c68">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c69">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c70">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c71">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c72">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c73">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c74">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c75">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c76">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c77">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c78">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c79">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c80">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c81">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c82">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c83">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c84">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c85">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c86">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c87">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c88">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c89">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c90">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c91">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c92">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c93">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c94">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c95">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:Series2ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c96">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c97">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c98">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c99">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c100">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">fpay:FlexShopperLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c101">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">fpay:FlexLendingLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c102">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">fpay:FlexRevolutionLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c103">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c104">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c105">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c106">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c107">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c108">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:DeferredDebtIssuanceCostsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c109">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c110">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c111">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c112">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c113">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c114">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:PropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c115">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c116">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c117">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c118">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c119">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c120">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c121">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c122">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:CommonStockOptionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c123">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:CommonStockOptionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c124">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c126">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c127">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c128">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c129">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:Series1ConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c130">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:CommonStockOptionsAndPerformanceShareUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c131">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:CommonStockOptionsAndPerformanceShareUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c132">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:CommonStockWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c133">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:CommonStockWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c134">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c135">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c136">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c137">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c138">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c139">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c140">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c141">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c142">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c143">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c144">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c145">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c146">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c147">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c148">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c149">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:WeightedAverageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c150">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c151">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c152">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:WeightedAverageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c153">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2019-01-01</instant>
        </period>
    </context>
    <context id="c154">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-01-31</endDate>
        </period>
    </context>
    <context id="c155">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2021-09-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="c156">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c157">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c158">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c159">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c160">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c161">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c162">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c163">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c164">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c165">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c166">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:PatentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c167">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">fpay:FranchiseeContractbasedAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c168">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">fpay:LibertyLoanBrandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c169">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:NonCoreMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c170">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c171">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerListsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c172">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:PatentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c173">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">fpay:FranchiseeContractbasedAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c174">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">fpay:LibertyLoanBrandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c175">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:NonCoreMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c176">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c177">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerListsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c178">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:ChiefFinancialOfficerMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fpay:HRussellHeiserMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-01-25</instant>
        </period>
    </context>
    <context id="c179">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c180">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c181">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c182">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c183">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c184">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c185">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c186">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c187">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">fpay:NRNSNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c188">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">fpay:TwoThousandTwentythreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c189">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">fpay:TwoThousandTwentyfourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c190">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">fpay:TwoThousandTwentyfiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c191">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2015-03-06</instant>
        </period>
    </context>
    <context id="c192">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-29</startDate>
            <endDate>2021-01-29</endDate>
        </period>
    </context>
    <context id="c193">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2021-01-29</instant>
        </period>
    </context>
    <context id="c194">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-08</instant>
        </period>
    </context>
    <context id="c195">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-07-01</endDate>
        </period>
    </context>
    <context id="c196">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2022-09-27</startDate>
            <endDate>2022-09-27</endDate>
        </period>
    </context>
    <context id="c197">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-10-21</startDate>
            <endDate>2022-10-21</endDate>
        </period>
    </context>
    <context id="c198">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c199">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c200">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c201">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c202">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c204">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">fpay:RequiredCovenantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c205">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">fpay:ActualPositionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c206">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">fpay:RequiredCovenantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c207">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">fpay:ActualPositionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c208">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c209">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c210">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c211">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:InvestorMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c212">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c213">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2018-09-30</startDate>
            <endDate>2018-09-30</endDate>
        </period>
    </context>
    <context id="c214">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c215">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-29</instant>
        </period>
    </context>
    <context id="c216">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c217">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c218">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointTwoFiveTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c219">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c220">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c221">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointsTwoFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c222">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c223">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c224">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointThreeFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c225">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c226">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c227">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFourZeroMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c228">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c229">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c230">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointFiveFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c231">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c232">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c233">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c234">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c235">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c236">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c237">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c238">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c239">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSixNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c240">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c241">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c242">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c243">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c244">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c245">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointSevenSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c246">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c247">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c248">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c249">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c250">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c251">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:OnePointNineFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c252">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c253">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c254">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroZeroMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c255">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c256">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c257">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c258">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c259">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c260">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointZeroEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c261">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c262">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c263">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFourFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c264">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c265">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c266">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c267">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c268">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c269">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c270">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c271">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c272">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointFiveZeroMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c273">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c274">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c275">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c276">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c277">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c278">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointSevenNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c279">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c280">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c281">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointEightNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c282">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c283">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c284">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c285">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c286">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c287">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:TwoPointNineSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c288">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c289">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c290">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointZeroNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c291">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c292">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c293">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointOneSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c294">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c295">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c296">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointEightNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c297">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c298">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c299">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">fpay:ThreePointTwoSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c300">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c301">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c302">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c303">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c304">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c305">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c306">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c307">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c308">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c309">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c310">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">fpay:PerformanceStockUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c311">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c312">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c313">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c314">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c315">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c316">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c317">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">fpay:SellerNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c318">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">fpay:BasepointCreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c319">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">fpay:BasepointCreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c320">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">fpay:BasepointCreditAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c321">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">srt:BoardOfDirectorsChairmanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-05-17</startDate>
            <endDate>2023-05-17</endDate>
        </period>
    </context>
    <context id="c322">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2023-05-17</startDate>
            <endDate>2023-05-17</endDate>
        </period>
    </context>
    <unit id="shares">
        <measure>shares</measure>
    </unit>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="usdPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="pure">
        <measure>pure</measure>
    </unit>
    <unit id="sqft">
        <measure>utr:sqft</measure>
    </unit>
    <dei:DocumentType contextRef="c0">10-Q</dei:DocumentType>
    <dei:DocumentQuarterlyReport contextRef="c0">true</dei:DocumentQuarterlyReport>
    <dei:DocumentPeriodEndDate contextRef="c0">2023-09-30</dei:DocumentPeriodEndDate>
    <dei:DocumentFiscalYearFocus contextRef="c0">2023</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="c0">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="c0">001-37945</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="c0">FLEXSHOPPER, INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="c0">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="c0">20-5456087</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="c0">901 Yamato Road</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="c0">Suite 260</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="c0">Boca Raton</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="c0">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="c0">33431</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="c0">(855)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="c0">353-9289</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="c0">Common Stock, par value $0.0001 per share</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="c0">FPAY</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="c0">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityCurrentReportingStatus contextRef="c0">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="c0">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="c0">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="c0">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="c0">false</dei:EntityEmergingGrowthCompany>
    <dei:EntityShellCompany contextRef="c0">false</dei:EntityShellCompany>
    <dei:EntityCommonStockSharesOutstanding contextRef="c1" decimals="INF" unitRef="shares">21651529</dei:EntityCommonStockSharesOutstanding>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" unitRef="usd">5732483</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c3" decimals="0" unitRef="usd">6051713</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashCurrent contextRef="c2" decimals="0" unitRef="usd">5326</us-gaap:RestrictedCashCurrent>
    <us-gaap:RestrictedCashCurrent contextRef="c3" decimals="0" unitRef="usd">121636</us-gaap:RestrictedCashCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c2" decimals="0" unitRef="usd">41421040</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c3" decimals="0" unitRef="usd">35540043</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c2" decimals="0" unitRef="usd">31679882</us-gaap:NotesAndLoansReceivableNetCurrent>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c3" decimals="0" unitRef="usd">32932504</us-gaap:NotesAndLoansReceivableNetCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c2" decimals="0" unitRef="usd">2839591</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c3" decimals="0" unitRef="usd">3489136</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <fpay:LeaseMerchandiseNetCurrent contextRef="c2" decimals="0" unitRef="usd">23596608</fpay:LeaseMerchandiseNetCurrent>
    <fpay:LeaseMerchandiseNetCurrent contextRef="c3" decimals="0" unitRef="usd">31550441</fpay:LeaseMerchandiseNetCurrent>
    <us-gaap:AssetsCurrent contextRef="c2" decimals="0" unitRef="usd">105274930</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c3" decimals="0" unitRef="usd">109685473</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" unitRef="usd">9011047</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c3" decimals="0" unitRef="usd">8086862</us-gaap:PropertyPlantAndEquipmentNet>
    <fpay:RightOfUseAssetNet contextRef="c2" decimals="0" unitRef="usd">1281918</fpay:RightOfUseAssetNet>
    <fpay:RightOfUseAssetNet contextRef="c3" decimals="0" unitRef="usd">1406270</fpay:RightOfUseAssetNet>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c2" decimals="0" unitRef="usd">13833595</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c3" decimals="0" unitRef="usd">15162349</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:OtherAssets contextRef="c2" decimals="0" unitRef="usd">1809511</us-gaap:OtherAssets>
    <us-gaap:OtherAssets contextRef="c3" decimals="0" unitRef="usd">1934728</us-gaap:OtherAssets>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c2" decimals="0" unitRef="usd">13206051</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c3" decimals="0" unitRef="usd">12013828</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:Assets contextRef="c2" decimals="0" unitRef="usd">144417052</us-gaap:Assets>
    <us-gaap:Assets contextRef="c3" decimals="0" unitRef="usd">148289510</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="c2" decimals="0" unitRef="usd">4010544</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="c3" decimals="0" unitRef="usd">6511943</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccruedPayrollTaxesCurrent contextRef="c2" decimals="0" unitRef="usd">603838</us-gaap:AccruedPayrollTaxesCurrent>
    <us-gaap:AccruedPayrollTaxesCurrent contextRef="c3" decimals="0" unitRef="usd">310820</us-gaap:AccruedPayrollTaxesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c4" decimals="0" unitRef="usd">192009</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c5" decimals="0" unitRef="usd">1209455</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c2" decimals="0" unitRef="usd">2834954</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c3" decimals="0" unitRef="usd">3988093</us-gaap:AccruedLiabilitiesCurrent>
    <fpay:LeaseLiabilityCurrent contextRef="c2" decimals="0" unitRef="usd">236628</fpay:LeaseLiabilityCurrent>
    <fpay:LeaseLiabilityCurrent contextRef="c3" decimals="0" unitRef="usd">208001</fpay:LeaseLiabilityCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c2" decimals="0" unitRef="usd">7877973</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c3" decimals="0" unitRef="usd">12228312</us-gaap:LiabilitiesCurrent>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="c2" decimals="0" unitRef="usd">141148</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="c3" decimals="0" unitRef="usd">352252</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:LongTermLoansPayable contextRef="c2" decimals="0" unitRef="usd">86063852</us-gaap:LongTermLoansPayable>
    <us-gaap:LongTermLoansPayable contextRef="c3" decimals="0" unitRef="usd">80847748</us-gaap:LongTermLoansPayable>
    <us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent contextRef="c2" decimals="0" unitRef="usd">764651</us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent>
    <us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent contextRef="c3" decimals="0" unitRef="usd">0</us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent>
    <fpay:PromissoryNotesToRelatedPartiesNetOfCurrentPortion contextRef="c2" decimals="0" unitRef="usd">9985349</fpay:PromissoryNotesToRelatedPartiesNetOfCurrentPortion>
    <fpay:PromissoryNotesToRelatedPartiesNetOfCurrentPortion contextRef="c3" decimals="0" unitRef="usd">10750000</fpay:PromissoryNotesToRelatedPartiesNetOfCurrentPortion>
    <fpay:NetOfDiscountAcquisition contextRef="c2" decimals="0" unitRef="usd">987313</fpay:NetOfDiscountAcquisition>
    <fpay:NetOfDiscountAcquisition contextRef="c3" decimals="0" unitRef="usd">1165027</fpay:NetOfDiscountAcquisition>
    <fpay:PromissoryNoteRelatedToAcquisition1 contextRef="c2" decimals="0" unitRef="usd">3191272</fpay:PromissoryNoteRelatedToAcquisition1>
    <fpay:PromissoryNoteRelatedToAcquisition1 contextRef="c3" decimals="0" unitRef="usd">3158471</fpay:PromissoryNoteRelatedToAcquisition1>
    <us-gaap:OtherLongTermDebtNoncurrent contextRef="c2" decimals="0" unitRef="usd">102580</us-gaap:OtherLongTermDebtNoncurrent>
    <us-gaap:NotesAndLoansPayable contextRef="c2" decimals="0" unitRef="usd">7310025</us-gaap:NotesAndLoansPayable>
    <us-gaap:OtherNotesPayable contextRef="c3" decimals="0" unitRef="usd">8703684</us-gaap:OtherNotesPayable>
    <fpay:LeaseLiabilityNonCurrent contextRef="c2" decimals="0" unitRef="usd">1386769</fpay:LeaseLiabilityNonCurrent>
    <fpay:LeaseLiabilityNonCurrent contextRef="c3" decimals="0" unitRef="usd">1566622</fpay:LeaseLiabilityNonCurrent>
    <us-gaap:Liabilities contextRef="c2" decimals="0" unitRef="usd">115815240</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="c3" decimals="0" unitRef="usd">117254837</us-gaap:Liabilities>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="c6" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="c7" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c6" decimals="0" unitRef="shares">250000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c7" decimals="0" unitRef="shares">250000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesIssued contextRef="c6" decimals="0" unitRef="shares">170332</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued contextRef="c7" decimals="0" unitRef="shares">170332</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding contextRef="c6" decimals="0" unitRef="shares">170332</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding contextRef="c7" decimals="0" unitRef="shares">170332</us-gaap:PreferredStockSharesOutstanding>
    <fpay:PreferredStockStatedValue contextRef="c6" decimals="2" unitRef="usd">5</fpay:PreferredStockStatedValue>
    <fpay:PreferredStockStatedValue contextRef="c7" decimals="2" unitRef="usd">5</fpay:PreferredStockStatedValue>
    <us-gaap:PreferredStockValue contextRef="c6" decimals="0" unitRef="usd">851660</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue contextRef="c7" decimals="0" unitRef="usd">851660</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="c8" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="c9" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c8" decimals="0" unitRef="shares">25000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c9" decimals="0" unitRef="shares">25000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesIssued contextRef="c8" decimals="0" unitRef="shares">21952</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued contextRef="c9" decimals="0" unitRef="shares">21952</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding contextRef="c8" decimals="0" unitRef="shares">21952</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding contextRef="c9" decimals="0" unitRef="shares">21952</us-gaap:PreferredStockSharesOutstanding>
    <fpay:PreferredStockStatedValue contextRef="c8" decimals="0" unitRef="usd">1000</fpay:PreferredStockStatedValue>
    <fpay:PreferredStockStatedValue contextRef="c9" decimals="0" unitRef="usd">1000</fpay:PreferredStockStatedValue>
    <us-gaap:PreferredStockValue contextRef="c8" decimals="0" unitRef="usd">21952000</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue contextRef="c9" decimals="0" unitRef="usd">21952000</us-gaap:PreferredStockValue>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="c2" decimals="4" unitRef="usdPershares">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="c3" decimals="4" unitRef="usdPershares">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesAuthorized contextRef="c2" decimals="0" unitRef="shares">40000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="c3" decimals="0" unitRef="shares">40000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesIssued contextRef="c2" decimals="0" unitRef="shares">21752304</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="c2" decimals="0" unitRef="shares">21752304</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued contextRef="c3" decimals="0" unitRef="shares">21750804</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="c3" decimals="0" unitRef="shares">21750804</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="c2" decimals="0" unitRef="usd">2176</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="c3" decimals="0" unitRef="usd">2176</us-gaap:CommonStockValue>
    <us-gaap:TreasuryStockCommonShares contextRef="c2" decimals="0" unitRef="shares">100775</us-gaap:TreasuryStockCommonShares>
    <us-gaap:TreasuryStockValue contextRef="c2" decimals="0" unitRef="usd">100225</us-gaap:TreasuryStockValue>
    <us-gaap:AdditionalPaidInCapital contextRef="c2" decimals="0" unitRef="usd">42074553</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="c3" decimals="0" unitRef="usd">39819420</us-gaap:AdditionalPaidInCapital>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c2" decimals="0" unitRef="usd">-36178352</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c3" decimals="0" unitRef="usd">-31590583</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:StockholdersEquity contextRef="c2" decimals="0" unitRef="usd">28601812</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c3" decimals="0" unitRef="usd">31034673</us-gaap:StockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c2" decimals="0" unitRef="usd">144417052</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c3" decimals="0" unitRef="usd">148289510</us-gaap:LiabilitiesAndStockholdersEquity>
    <fpay:LeaseRevenuesAndFeesNet contextRef="c10" decimals="0" unitRef="usd">21082199</fpay:LeaseRevenuesAndFeesNet>
    <fpay:LeaseRevenuesAndFeesNet contextRef="c11" decimals="0" unitRef="usd">24512086</fpay:LeaseRevenuesAndFeesNet>
    <fpay:LeaseRevenuesAndFeesNet contextRef="c0" decimals="0" unitRef="usd">68703201</fpay:LeaseRevenuesAndFeesNet>
    <fpay:LeaseRevenuesAndFeesNet contextRef="c12" decimals="0" unitRef="usd">82746874</fpay:LeaseRevenuesAndFeesNet>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount contextRef="c10" decimals="0" unitRef="usd">10304247</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount contextRef="c11" decimals="0" unitRef="usd">1629365</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount contextRef="c0" decimals="0" unitRef="usd">18001057</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount contextRef="c12" decimals="0" unitRef="usd">8897964</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount>
    <us-gaap:Revenues contextRef="c10" decimals="0" unitRef="usd">31386446</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c11" decimals="0" unitRef="usd">26141451</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c0" decimals="0" unitRef="usd">86704258</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c12" decimals="0" unitRef="usd">91644838</us-gaap:Revenues>
    <us-gaap:DepreciationAndAmortization contextRef="c10" decimals="0" unitRef="usd">13061958</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization contextRef="c11" decimals="0" unitRef="usd">18746897</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization contextRef="c0" decimals="0" unitRef="usd">42893163</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization contextRef="c12" decimals="0" unitRef="usd">56114813</us-gaap:DepreciationAndAmortization>
    <fpay:LoanOriginationCostsAndFees contextRef="c10" decimals="0" unitRef="usd">1389107</fpay:LoanOriginationCostsAndFees>
    <fpay:LoanOriginationCostsAndFees contextRef="c11" decimals="0" unitRef="usd">1027097</fpay:LoanOriginationCostsAndFees>
    <fpay:LoanOriginationCostsAndFees contextRef="c0" decimals="0" unitRef="usd">4878158</fpay:LoanOriginationCostsAndFees>
    <fpay:LoanOriginationCostsAndFees contextRef="c12" decimals="0" unitRef="usd">2256838</fpay:LoanOriginationCostsAndFees>
    <us-gaap:MarketingExpense contextRef="c10" decimals="0" unitRef="usd">1671137</us-gaap:MarketingExpense>
    <us-gaap:MarketingExpense contextRef="c11" decimals="0" unitRef="usd">2393185</us-gaap:MarketingExpense>
    <us-gaap:MarketingExpense contextRef="c0" decimals="0" unitRef="usd">4258904</us-gaap:MarketingExpense>
    <us-gaap:MarketingExpense contextRef="c12" decimals="0" unitRef="usd">8178120</us-gaap:MarketingExpense>
    <us-gaap:LaborAndRelatedExpense contextRef="c10" decimals="0" unitRef="usd">3231100</us-gaap:LaborAndRelatedExpense>
    <us-gaap:LaborAndRelatedExpense contextRef="c11" decimals="0" unitRef="usd">2820033</us-gaap:LaborAndRelatedExpense>
    <us-gaap:LaborAndRelatedExpense contextRef="c0" decimals="0" unitRef="usd">8933998</us-gaap:LaborAndRelatedExpense>
    <us-gaap:LaborAndRelatedExpense contextRef="c12" decimals="0" unitRef="usd">8799395</us-gaap:LaborAndRelatedExpense>
    <us-gaap:OtherGeneralExpense contextRef="c10" decimals="0" unitRef="usd">6080725</us-gaap:OtherGeneralExpense>
    <us-gaap:OtherGeneralExpense contextRef="c11" decimals="0" unitRef="usd">5702800</us-gaap:OtherGeneralExpense>
    <us-gaap:OtherGeneralExpense contextRef="c0" decimals="0" unitRef="usd">17666366</us-gaap:OtherGeneralExpense>
    <us-gaap:OtherGeneralExpense contextRef="c12" decimals="0" unitRef="usd">17124288</us-gaap:OtherGeneralExpense>
    <us-gaap:CostsAndExpenses contextRef="c10" decimals="0" unitRef="usd">25434027</us-gaap:CostsAndExpenses>
    <us-gaap:CostsAndExpenses contextRef="c11" decimals="0" unitRef="usd">30690012</us-gaap:CostsAndExpenses>
    <us-gaap:CostsAndExpenses contextRef="c0" decimals="0" unitRef="usd">78630589</us-gaap:CostsAndExpenses>
    <us-gaap:CostsAndExpenses contextRef="c12" decimals="0" unitRef="usd">92473454</us-gaap:CostsAndExpenses>
    <us-gaap:OperatingIncomeLoss contextRef="c10" decimals="0" unitRef="usd">5952419</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="c11" decimals="0" unitRef="usd">-4548561</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="c0" decimals="0" unitRef="usd">8073669</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="c12" decimals="0" unitRef="usd">-828616</us-gaap:OperatingIncomeLoss>
    <us-gaap:InterestExpense contextRef="c10" decimals="0" unitRef="usd">4746801</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c11" decimals="0" unitRef="usd">3030142</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c0" decimals="0" unitRef="usd">13846685</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c12" decimals="0" unitRef="usd">7336048</us-gaap:InterestExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c10" decimals="0" unitRef="usd">1205618</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c11" decimals="0" unitRef="usd">-7578703</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c0" decimals="0" unitRef="usd">-5773016</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c12" decimals="0" unitRef="usd">-8164664</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c10" decimals="0" unitRef="usd">265517</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c11" decimals="0" unitRef="usd">-1298269</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">-1185247</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c12" decimals="0" unitRef="usd">-13892516</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss contextRef="c10" decimals="0" unitRef="usd">940101</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c11" decimals="0" unitRef="usd">-6280434</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c0" decimals="0" unitRef="usd">-4587769</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c12" decimals="0" unitRef="usd">5727852</us-gaap:NetIncomeLoss>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c10" decimals="0" unitRef="usd">1069456</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c11" decimals="0" unitRef="usd">609778</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c0" decimals="0" unitRef="usd">3034182</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c12" decimals="0" unitRef="usd">1829332</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c10" decimals="0" unitRef="usd">-129355</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c11" decimals="0" unitRef="usd">-6890212</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c0" decimals="0" unitRef="usd">-7621951</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c12" decimals="0" unitRef="usd">3898520</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c10" decimals="2" unitRef="usdPershares">-0.01</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c11" decimals="2" unitRef="usdPershares">-0.32</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c0" decimals="2" unitRef="usdPershares">-0.35</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c12" decimals="2" unitRef="usdPershares">0.18</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted contextRef="c10" decimals="2" unitRef="usdPershares">-0.01</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="c11" decimals="2" unitRef="usdPershares">-0.32</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="c0" decimals="2" unitRef="usdPershares">-0.35</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="c12" decimals="2" unitRef="usdPershares">0.17</us-gaap:EarningsPerShareDiluted>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c10" decimals="0" unitRef="shares">21716852</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c11" decimals="0" unitRef="shares">21681853</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c0" decimals="0" unitRef="shares">21740027</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c12" decimals="0" unitRef="shares">21611879</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c10" decimals="0" unitRef="shares">21716852</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c11" decimals="0" unitRef="shares">21681853</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c0" decimals="0" unitRef="shares">21740027</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c12" decimals="0" unitRef="shares">22403447</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="c13" decimals="INF" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c13" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c14" decimals="INF" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c14" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c15" decimals="INF" unitRef="shares">21750804</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c15" decimals="0" unitRef="usd">2176</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c17" decimals="0" unitRef="usd">39819420</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c18" decimals="0" unitRef="usd">-31590583</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c3" decimals="0" unitRef="usd">31034673</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c23" decimals="0" unitRef="usd">420748</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c25" decimals="0" unitRef="usd">420748</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="c21" decimals="INF" unitRef="shares">1500</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c23" decimals="0" unitRef="usd">1185</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c25" decimals="0" unitRef="usd">1185</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:NetIncomeLoss contextRef="c24" decimals="0" unitRef="usd">-230215</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c25" decimals="0" unitRef="usd">-230215</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding contextRef="c26" decimals="INF" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c26" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c27" decimals="INF" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c27" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c28" decimals="INF" unitRef="shares">21752304</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c28" decimals="0" unitRef="usd">2176</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c30" decimals="0" unitRef="usd">40241353</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c31" decimals="0" unitRef="usd">-31820798</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c32" decimals="0" unitRef="usd">31226391</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c37" decimals="0" unitRef="usd">443800</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c39" decimals="0" unitRef="usd">443800</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued contextRef="c37" decimals="0" unitRef="usd">917581</us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued contextRef="c39" decimals="0" unitRef="usd">917581</us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued>
    <us-gaap:NetIncomeLoss contextRef="c38" decimals="0" unitRef="usd">-5297655</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c39" decimals="0" unitRef="usd">-5297655</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding contextRef="c40" decimals="INF" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c40" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c41" decimals="INF" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c41" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c42" decimals="INF" unitRef="shares">21752304</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c42" decimals="0" unitRef="usd">2176</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c44" decimals="0" unitRef="usd">41602734</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c45" decimals="0" unitRef="usd">-37118453</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c46" decimals="0" unitRef="usd">27290117</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c51" decimals="0" unitRef="usd">471819</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c10" decimals="0" unitRef="usd">471819</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:TreasuryStockSharesAcquired contextRef="c50" decimals="INF" unitRef="shares">-100775</us-gaap:TreasuryStockSharesAcquired>
    <us-gaap:TreasuryStockValueAcquiredCostMethod contextRef="c50" decimals="0" unitRef="usd">100225</us-gaap:TreasuryStockValueAcquiredCostMethod>
    <us-gaap:TreasuryStockValueAcquiredCostMethod contextRef="c10" decimals="0" unitRef="usd">100225</us-gaap:TreasuryStockValueAcquiredCostMethod>
    <us-gaap:NetIncomeLoss contextRef="c52" decimals="0" unitRef="usd">940101</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c10" decimals="0" unitRef="usd">940101</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding contextRef="c53" decimals="INF" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c53" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c54" decimals="INF" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c54" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c55" decimals="INF" unitRef="shares">21752304</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c55" decimals="0" unitRef="usd">2176</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c56" decimals="INF" unitRef="shares">-100775</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c56" decimals="0" unitRef="usd">-100225</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c57" decimals="0" unitRef="usd">42074553</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c58" decimals="0" unitRef="usd">-36178352</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c2" decimals="0" unitRef="usd">28601812</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c59" decimals="INF" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c59" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c60" decimals="INF" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c60" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c61" decimals="INF" unitRef="shares">21442278</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c61" decimals="0" unitRef="usd">2144</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c62" decimals="0" unitRef="usd">38560117</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c63" decimals="0" unitRef="usd">-45222302</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c64" decimals="0" unitRef="usd">16143619</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c68" decimals="0" unitRef="usd">305229</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c70" decimals="0" unitRef="usd">305229</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="c67" decimals="INF" unitRef="shares">162956</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c67" decimals="0" unitRef="usd">17</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c68" decimals="0" unitRef="usd">137040</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c70" decimals="0" unitRef="usd">137057</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:NetIncomeLoss contextRef="c69" decimals="0" unitRef="usd">-2380935</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c70" decimals="0" unitRef="usd">-2380935</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding contextRef="c71" decimals="INF" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c71" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c72" decimals="INF" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c72" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c73" decimals="INF" unitRef="shares">21605234</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c73" decimals="0" unitRef="usd">2161</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c74" decimals="0" unitRef="usd">39002386</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c75" decimals="0" unitRef="usd">-47603237</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c76" decimals="0" unitRef="usd">14204970</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c80" decimals="0" unitRef="usd">257476</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c82" decimals="0" unitRef="usd">257476</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:NetIncomeLoss contextRef="c81" decimals="0" unitRef="usd">14389221</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c82" decimals="0" unitRef="usd">14389221</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding contextRef="c83" decimals="INF" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c83" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c84" decimals="INF" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c84" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c85" decimals="INF" unitRef="shares">21605234</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c85" decimals="0" unitRef="usd">2161</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c86" decimals="0" unitRef="usd">39259862</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c87" decimals="0" unitRef="usd">-33214016</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c88" decimals="0" unitRef="usd">28851667</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c92" decimals="0" unitRef="usd">387298</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c11" decimals="0" unitRef="usd">387298</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="c91" decimals="INF" unitRef="shares">145570</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c91" decimals="0" unitRef="usd">15</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c92" decimals="0" unitRef="usd">124433</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c11" decimals="0" unitRef="usd">124448</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:NetIncomeLoss contextRef="c93" decimals="0" unitRef="usd">-6280434</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c11" decimals="0" unitRef="usd">-6280434</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding contextRef="c94" decimals="INF" unitRef="shares">170332</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c94" decimals="0" unitRef="usd">851660</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c95" decimals="INF" unitRef="shares">21952</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c95" decimals="0" unitRef="usd">21952000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="c96" decimals="INF" unitRef="shares">21750804</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity contextRef="c96" decimals="0" unitRef="usd">2176</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c97" decimals="0" unitRef="usd">39771593</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c98" decimals="0" unitRef="usd">-39494450</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c99" decimals="0" unitRef="usd">23082979</us-gaap:StockholdersEquity>
    <us-gaap:NetIncomeLoss contextRef="c0" decimals="0" unitRef="usd">-4587769</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c12" decimals="0" unitRef="usd">5727852</us-gaap:NetIncomeLoss>
    <us-gaap:Depreciation contextRef="c0" decimals="0" unitRef="usd">42893163</us-gaap:Depreciation>
    <us-gaap:Depreciation contextRef="c12" decimals="0" unitRef="usd">56114813</us-gaap:Depreciation>
    <us-gaap:OtherDepreciationAndAmortization contextRef="c0" decimals="0" unitRef="usd">5674931</us-gaap:OtherDepreciationAndAmortization>
    <us-gaap:OtherDepreciationAndAmortization contextRef="c12" decimals="0" unitRef="usd">3303591</us-gaap:OtherDepreciationAndAmortization>
    <us-gaap:AmortizationOfFinancingCosts contextRef="c0" decimals="0" unitRef="usd">376857</us-gaap:AmortizationOfFinancingCosts>
    <us-gaap:AmortizationOfFinancingCosts contextRef="c12" decimals="0" unitRef="usd">163169</us-gaap:AmortizationOfFinancingCosts>
    <us-gaap:AmortizationOfDebtDiscountPremium contextRef="c0" decimals="0" unitRef="usd">177714</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:ShareBasedCompensation contextRef="c0" decimals="0" unitRef="usd">1336367</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="c12" decimals="0" unitRef="usd">950003</us-gaap:ShareBasedCompensation>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c0" decimals="0" unitRef="usd">32123950</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c12" decimals="0" unitRef="usd">42639102</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:PaidInKindInterest contextRef="c12" decimals="0" unitRef="usd">128223</us-gaap:PaidInKindInterest>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">-1192223</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c12" decimals="0" unitRef="usd">-13924955</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue contextRef="c0" decimals="0" unitRef="usd">-6258279</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue contextRef="c12" decimals="0" unitRef="usd">1938570</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue>
    <us-gaap:IncreaseDecreaseInLeasingReceivables contextRef="c0" decimals="0" unitRef="usd">38004947</us-gaap:IncreaseDecreaseInLeasingReceivables>
    <us-gaap:IncreaseDecreaseInLeasingReceivables contextRef="c12" decimals="0" unitRef="usd">50591071</us-gaap:IncreaseDecreaseInLeasingReceivables>
    <fpay:IncreaseDecreaseInLoansReceivableAtFairValue contextRef="c0" decimals="0" unitRef="usd">-7510901</fpay:IncreaseDecreaseInLoansReceivableAtFairValue>
    <fpay:IncreaseDecreaseInLoansReceivableAtFairValue contextRef="c12" decimals="0" unitRef="usd">24970008</fpay:IncreaseDecreaseInLoansReceivableAtFairValue>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="c0" decimals="0" unitRef="usd">-641039</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="c12" decimals="0" unitRef="usd">-344766</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <fpay:IncreaseDecreaseInLeaseLiability contextRef="c0" decimals="0" unitRef="usd">34939330</fpay:IncreaseDecreaseInLeaseLiability>
    <fpay:IncreaseDecreaseInLeaseLiability contextRef="c12" decimals="0" unitRef="usd">45825525</fpay:IncreaseDecreaseInLeaseLiability>
    <us-gaap:IncreaseDecreaseInSecurityDeposits contextRef="c12" decimals="0" unitRef="usd">-4956</us-gaap:IncreaseDecreaseInSecurityDeposits>
    <us-gaap:IncreaseDecreaseInDueToOtherRelatedParties contextRef="c0" decimals="0" unitRef="usd">208921</us-gaap:IncreaseDecreaseInDueToOtherRelatedParties>
    <us-gaap:IncreaseDecreaseInOperatingLeaseLiability contextRef="c0" decimals="0" unitRef="usd">-19566</us-gaap:IncreaseDecreaseInOperatingLeaseLiability>
    <us-gaap:IncreaseDecreaseInOperatingLeaseLiability contextRef="c12" decimals="0" unitRef="usd">-8732</us-gaap:IncreaseDecreaseInOperatingLeaseLiability>
    <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="c0" decimals="0" unitRef="usd">-2501399</us-gaap:IncreaseDecreaseInAccountsPayable>
    <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="c12" decimals="0" unitRef="usd">-4106711</us-gaap:IncreaseDecreaseInAccountsPayable>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="c0" decimals="0" unitRef="usd">293018</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="c12" decimals="0" unitRef="usd">312387</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="c0" decimals="0" unitRef="usd">-1170585</us-gaap:IncreaseDecreaseInAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="c12" decimals="0" unitRef="usd">264019</us-gaap:IncreaseDecreaseInAccruedLiabilities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c0" decimals="0" unitRef="usd">2562763</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c12" decimals="0" unitRef="usd">-27545463</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c0" decimals="0" unitRef="usd">4565819</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c12" decimals="0" unitRef="usd">4855150</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <fpay:PurchasesOfDataCosts contextRef="c0" decimals="0" unitRef="usd">570820</fpay:PurchasesOfDataCosts>
    <fpay:PurchasesOfDataCosts contextRef="c12" decimals="0" unitRef="usd">1220722</fpay:PurchasesOfDataCosts>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c0" decimals="0" unitRef="usd">-5136639</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c12" decimals="0" unitRef="usd">-6075872</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="c0" decimals="0" unitRef="usd">7800000</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="c12" decimals="0" unitRef="usd">32855000</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:RepaymentsOfLinesOfCredit contextRef="c0" decimals="0" unitRef="usd">2795000</us-gaap:RepaymentsOfLinesOfCredit>
    <us-gaap:RepaymentsOfLinesOfCredit contextRef="c12" decimals="0" unitRef="usd">5730000</us-gaap:RepaymentsOfLinesOfCredit>
    <us-gaap:RepaymentsOfRelatedPartyDebt contextRef="c0" decimals="0" unitRef="usd">1000000</us-gaap:RepaymentsOfRelatedPartyDebt>
    <fpay:RepaymentOfLoanPayableUnderBasepointCreditAgreement contextRef="c0" decimals="0" unitRef="usd">1500000</fpay:RepaymentOfLoanPayableUnderBasepointCreditAgreement>
    <us-gaap:PaymentsOfDebtIssuanceCosts contextRef="c0" decimals="0" unitRef="usd">115403</us-gaap:PaymentsOfDebtIssuanceCosts>
    <us-gaap:PaymentsOfDebtIssuanceCosts contextRef="c12" decimals="0" unitRef="usd">86932</us-gaap:PaymentsOfDebtIssuanceCosts>
    <us-gaap:ProceedsFromStockOptionsExercised contextRef="c0" decimals="0" unitRef="usd">1185</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:ProceedsFromStockOptionsExercised contextRef="c12" decimals="0" unitRef="usd">261505</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:ProceedsFromRelatedPartyDebt contextRef="c12" decimals="0" unitRef="usd">7000000</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:FinanceLeasePrincipalPayments contextRef="c0" decimals="0" unitRef="usd">7308</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:FinanceLeasePrincipalPayments contextRef="c12" decimals="0" unitRef="usd">8388</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:RepaymentsOfNotesPayable contextRef="c0" decimals="0" unitRef="usd">144913</us-gaap:RepaymentsOfNotesPayable>
    <us-gaap:PaymentsForRepurchaseOfCommonStock contextRef="c0" decimals="0" unitRef="usd">100225</us-gaap:PaymentsForRepurchaseOfCommonStock>
    <us-gaap:RepaymentsOfBankDebt contextRef="c12" decimals="0" unitRef="usd">8406</us-gaap:RepaymentsOfBankDebt>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c0" decimals="0" unitRef="usd">2138336</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c12" decimals="0" unitRef="usd">34282779</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect contextRef="c0" decimals="0" unitRef="usd">-435540</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect contextRef="c12" decimals="0" unitRef="usd">661444</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c3" decimals="0" unitRef="usd">6173349</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c64" decimals="0" unitRef="usd">5094642</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c2" decimals="0" unitRef="usd">5737809</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c99" decimals="0" unitRef="usd">5756086</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:IncomeTaxesPaidNet contextRef="c0" decimals="0" unitRef="usd">12676766</us-gaap:IncomeTaxesPaidNet>
    <us-gaap:IncomeTaxesPaidNet contextRef="c12" decimals="0" unitRef="usd">6828663</us-gaap:IncomeTaxesPaidNet>
    <fpay:DueDateExtensionOfWarrants contextRef="c0" decimals="0" unitRef="usd">917581</fpay:DueDateExtensionOfWarrants>
    <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;1.
BASIS OF PRESENTATION&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
unaudited condensed consolidated interim financial statements have been prepared in accordance with the instructions to Form 10-Q and
Article 8 of Regulation S-X and in conformity with accounting principles generally accepted in the United States of America (&#x201c;GAAP&#x201d;)
applicable to interim financial information. Accordingly, the information presented in the interim financial statements does not include
all information and disclosures necessary for a fair presentation of FlexShopper, Inc.&#x2019;s financial position, results of operations
and cash flows in conformity with GAAP for annual financial statements. In the opinion of management, these financial statements reflect
all adjustments consisting of normal recurring accruals, necessary for a fair statement of our financial position, results of operations
and cash flows for such periods. The results of operations for any interim period are not necessarily indicative of the results for the
full year. These financial statements should be read in conjunction with the financial statements and notes thereto contained in FlexShopper,
Inc.&#x2019;s Annual Report on Form 10-K for the fiscal year ended December 31, 2022 filed with the SEC on April 24, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
condensed consolidated balance sheet as of December 31, 2022 contained herein has been derived from audited financial statements at that
date but does not include all of the information and footnotes required by GAAP for complete financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Certain
prior year/period amounts have been reclassified to conform to the current year presentation.&lt;/span&gt;&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
    <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;2.
BUSINESS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;FlexShopper,
Inc. (the &#x201c;Company&#x201d;) is a corporation organized under the laws of the State of Delaware in 2006. The Company owns 100% of
FlexShopper, LLC, a North Carolina limited liability company, owns 100% of FlexLending, LLC, a Delaware limited liability company, and
owns 100% of Flex Revolution, LLC, a Delaware limited liability company. The Company is a holding corporation with no operations except
for those conducted by its subsidiaries FlexShopper, LLC, FlexLending, LLC and Flex Revolution, LLC.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
January 2015, in connection with the Credit Agreement entered in March 2015 (see Note 8), FlexShopper 1 LLC and FlexShopper 2 LLC were
organized as wholly owned Delaware subsidiaries of FlexShopper LLC to conduct operations. FlexShopper Inc, together with its subsidiaries,
are hereafter referred to as &#x201c;FlexShopper.&#x201d;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;FlexShopper,
LLC provides durable goods to consumers on a lease-to-own basis (&#x201c;LTO&#x201d;). After receiving a signed consumer lease, the Company
then funds the leased item by purchasing the item from the Company&#x2019;s merchant partner and leasing it to the consumer.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;FlexLending,
LLC participates in a consumer finance program offered by a third-party bank partner. The third-party originates unsecured consumer loans
through strategic sales channels. Under this program, FlexLending, LLC purchases a participation interest in each of the loans originated
by the third-party.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Flex
Revolution, LLC operates a direct origination model for consumers in 11 states. In the direct origination model, applicants who apply
and obtain a loan through our platform are underwritten, approved, and funded directly by the Company.&lt;/span&gt;&lt;/p&gt;</us-gaap:BusinessCombinationDisclosureTextBlock>
    <us-gaap:MinorityInterestOwnershipPercentageByParent contextRef="c100" decimals="2" unitRef="pure">1</us-gaap:MinorityInterestOwnershipPercentageByParent>
    <us-gaap:MinorityInterestOwnershipPercentageByParent contextRef="c101" decimals="2" unitRef="pure">1</us-gaap:MinorityInterestOwnershipPercentageByParent>
    <us-gaap:MinorityInterestOwnershipPercentageByParent contextRef="c102" decimals="2" unitRef="pure">1</us-gaap:MinorityInterestOwnershipPercentageByParent>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;3.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Principles
of Consolidation -&lt;/b&gt; The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries
after elimination of intercompany balances and transactions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Estimates
-&lt;/b&gt; The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial
statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Segment
Information&lt;/b&gt; - Operating segments are defined as components of an enterprise about which separate financial information is available
between which resources are allocated by the chief operating decision maker. The Company&#x2019;s chief operating decision maker is the
chief executive officer. The Company has one&#160;operating and reportable segment that include all the Company&#x2019;s financial services,
which is consistent with the current organizational structure.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Cash
and Cash Equivalents &#x2013; &lt;/b&gt;The Company considers all highly liquid investments with a maturity of three&#160;months or less when
purchased to be cash equivalents. The Company maintains cash and cash equivalents with high-quality financial institutions, which at
times exceed the Federal Deposit Insurance Corporation insurance limits. While the Company monitors daily the cash balances in its operating
accounts and adjusts the balances as appropriate, these balances could be impacted if one or more of the financial institutions with
which the Company deposits fails or is subject to other adverse conditions in the financial or credit markets. To date, the Company has
experienced no loss or lack of access to its invested cash or cash equivalents; however, no assurance can be provided that access to
invested cash and cash equivalents will not be impacted by adverse conditions in the financial and credit markets. As of September 30,
2023 and 2022, the Company had no cash equivalents.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Restricted
Cash &#x2013;&lt;/b&gt; The Company classifies all cash whose use is limited by contractual provisions as restricted cash. Restricted cash as
of September 30, 2023 and December 31, 2022 consists primarily of cash required by our third-party banking partner to cover obligations
related to loan participation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
reconciliation of cash and restricted cash is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,732,483&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,051,713&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,326&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;121,636&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total cash and restricted
    cash&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,737,809&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,173,349&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Revenue
Recognition&lt;/b&gt; - Merchandise is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with
non-refundable lease payments. Generally, the customer has the right to acquire title either through a 90-day same as cash option, an
early purchase option, or through completion of all required lease payments, generally 52 weeks. On any current lease, customers have
the option to cancel the agreement in accordance with lease terms and return the merchandise. Customer agreements are accounted for as
operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Revenue for lease payments
received prior to their due date is deferred and is recognized as revenue in the period to which the payments relate. Revenues from leases
and sales are reported net of sales taxes.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Lease
Receivables and Allowance for Doubtful Accounts -&lt;/b&gt; FlexShopper seeks to collect amounts owed under its leases from each customer on
a weekly or biweekly basis by charging their bank accounts or credit cards. Lease receivables are principally comprised of lease payments
currently owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the aforementioned manner
and therefore the Company has an in-house and near-shore team to collect on the past due amounts. FlexShopper maintains an allowance
for doubtful accounts, under which FlexShopper&#x2019;s policy is to record an allowance for estimated uncollectible charges, primarily
based on historical collection experience that considers both the aging of the lease and the origination channel. Other qualitative factors
are considered in estimating the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance
is adequate to absorb all expected losses. The lease receivables balances consisted of the following as of September 30, 2023 and December
31, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;53,168,976&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;48,618,843&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Allowance for doubtful
    accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(11,747,936&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(13,078,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease receivables, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;41,421,040&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;35,540,043&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;FlexShopper
does not charge off any customer account until it has exhausted all collection efforts with respect to each account, including attempts
to repossess items. Lease receivables balances charged off against the allowance were $726,007 and $33,454,814 for the three and nine
months ended September 30, 2023, respectively, and $16,174,329 and $56,977,427 for the three and nine months ended September 30, 2022,
respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months&lt;br/&gt; Ended &lt;br/&gt; September 30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year&#160;Ended
    &lt;br/&gt; December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beginning balance&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,078,800&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;27,703,278&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,123,950&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;57,420,480&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts written off&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(33,454,814&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(72,044,958&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Ending balance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,747,936&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,078,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Lease
Merchandise, net&lt;/b&gt; - Until all payment obligations for ownership are satisfied under the lease agreement, the Company maintains ownership
of the lease merchandise. Lease merchandise consists primarily of residential furniture, consumer electronics, computers, appliances
and household accessories and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the
straight-line method over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage
value. Upon transfer of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the Company reflects
the undepreciated portion of the lease merchandise as depreciation expense and the related cost and accumulated depreciation are removed
from lease merchandise. For lease merchandise returned either voluntarily or through repossession, the Company provides an impairment
reserve for the undepreciated balance of the merchandise net of any estimated salvage value with a corresponding charge to depreciation
and impairment of lease merchandise. The cost, accumulated depreciation and impairment reserve related to such merchandise are written
off upon determination that no salvage value is obtainable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
net lease merchandise balances consisted of the following as of September 30, 2023 and December 31, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease merchandise at cost&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;47,501,405&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;62,379,920&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated depreciation
    and impairment reserve&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(23,904,797&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(30,829,479&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease merchandise, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,596,608&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,550,441&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Loan
receivables at fair value &#x2013; &lt;/b&gt;The Company elected the fair value option on its entire loan and loan participation receivables
portfolio. As such, loan receivables are carried at fair value in the consolidated balance sheets with changes in fair value recorded
in the consolidated statements of operations. Accrued and unpaid interest and fees are included in loan receivables at fair value in
the consolidated balance sheets. Management believes the reporting of these receivables at fair value method closely approximates the
true economics of the loan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Interest
and fees are discontinued when loan receivables become contractually 120 or more days past due. The Company charges-off loans at the
earlier of when the loans are determined to be uncollectible or when the loans are 120&#160;days contractually past due. Recoveries on
loan receivables that were previously charged off are recognized when cash is received. Changes in the fair value of loan receivables
include the impact of current period charge offs associated with these receivables.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company estimates the fair value of the loan receivables using a discounted cash flow analysis at an individual loan level to more accurately
predict future payments. The Company adjusts expected cash flows for estimated losses and servicing costs over the estimated duration
of the underlying assets. These adjustments are determined using historical data and include appropriate consideration of recent trends
and anticipated future performance. Future cash flows are discounted using a rate of return that the Company believes a market participant
would require. Model results may be adjusted by management if the Company does not believe the output reflects the fair value of the
instrument, as defined under U.S. GAAP. The models are&#160;updated&#160;at each measurement date to capture any changes in internal
factors such as nature, term, volume, payment trends, remaining time to maturity, and portfolio mix, as well as changes in underwriting
or observed trends expected to impact future performance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Further
details concerning loan receivables at fair value are presented within &#x201c;Fair Value Measurement&#x201d; section in this Note.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
changes in the fair value of loan receivables included in the consolidated statements of operations in the line loan revenues and fees,
net of changes in fair value was a gain of $7,095,327 and $6,258,279 for the three and nine months ended September 30, 2023, respectively,
and a loss of $4,396,421 and $1,938,570 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Lease
Accounting &lt;/b&gt;- The Company accounts for leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842).
Under Topic 842, lessees are required to recognize leases at the commencement date as a lease liability, which is a lessee&#x2019;s obligation
to make lease payments arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents
the lessee&#x2019;s right to use or control the use of a specified asset for the lease term. For more information on leases for which
the Company is lessee, refer to Note 4 to the consolidated financial statements. Under the same Topic, lessors are also required to classify
leases. All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing
leases as a lessor. An operating lease with a customer results in the recognition of lease income on a straight-line basis, while the
underlying leased asset remains on the lessor&#x2019;s balance sheet and continues to depreciate. The breakout of lease revenues and fees,
net of lessor bad debt expense, that ties to the consolidated statements of operations is shown below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Three
    Months ended&lt;br/&gt; September 30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months ended &lt;br/&gt; September &#160;30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease billings and accruals&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,266,666&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;38,580,116&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;98,023,406&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;117,774,390&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,038,122&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(15,075,109&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(32,123,950&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(42,639,102&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Gain/ (loss) on sale
    of lease receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(146,345&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,007,079&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,803,745&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,611,586&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease revenues and fees&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,082,199&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;24,512,086&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;68,703,201&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;82,746,874&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred
Debt Issuance Costs -&lt;/b&gt; Debt issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015 and subsequent
amendments are offset against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining
term of the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was
$70,368 and $211,104 for the three and nine months ended September 30, 2023, respectively, and $56,283 and $161,895 for the three and
nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes to related parties are offset against the outstanding balance
of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $114,698 and $152,930 for the three and nine
months ended September 30, 2023, respectively, and $0 and $1,274 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Debt
issuance costs incurred in conjunction with the Basepoint Credit Agreement entered into on June 7, 2023 are offset against the outstanding
balance of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $9,617 and $12,823 for the three and nine months
ended September 30, 2023, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Intangible
Assets &#x2013;&lt;/b&gt; Intangible assets consist of a patent on the Company&#x2019;s LTO payment method at check-out for third party e-commerce
sites and of assets acquired in connection with Revolution Transaction (See Note 14). The patent is stated at cost less accumulated amortization.
Patent costs are amortized by using the straight-line method over the legal life, or if shorter, the useful life of the patent, which
has been estimated to be ten years.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
the Revolution Transaction, the Company identified intangible assets for the franchisee contract-based agreements, the related non-compete
agreements, the Liberty Loan brand, the non-contractual customer relationships associated with the corporate locations and the list of
previous customers. The franchisee contract-based agreements relate to the assignment of agreements with Liberty Tax franchisees in which
their locations and staff are used to assist in the origination and servicing of a loan portfolio in exchange for a share of the net
revenue. In addition, there is non-compete embedded in these agreements. The Liberty Loan brand intangible asset relates to the value
associated with the established brands acquired in the transaction that would otherwise need to be licensed. The non-contractual customer
relationship intangible asset is the value of the customer relationships for the corporate stores acquired in the transaction. The customer
list intangible asset relates to the value of valuable customers information that will be used to market additional products. The franchisee
contract-based agreement, the Liberty Loan brand and the non-compete intangible assets are amortized on a straight-line basis over the
expected useful life of the assets of ten years. The non-contractual customer relationship intangible asset is amortized on a straight-line
basis over a&#160;five-year&#160;estimated useful life. The customer list is amortized on a straight-line basis over a three-year estimated
useful life.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;For
intangible assets with finite lives, tests for impairment must be performed if conditions exist that indicate the carrying amount may
not be recoverable. Intangible assets amortization expense was $442,636 and $1,328,754 for the three and nine months ended September
30, 2023, respectively, and $769 and $2,307 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Property
and Equipment - &lt;/b&gt;Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recognized over the estimated
useful lives of the respective assets on a straight-line basis, ranging from 2 to 7 years. Repairs and maintenance expenditures are expensed
as incurred, unless such expenses extend the useful life of the asset, in which case they are capitalized. Depreciation and amortization
expense for property and equipment was $1,271,216 and $3,641,634 for the three and nine months ended September 30, 2023, respectively,
and $1,081,204 and $2,929,334 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Software
Costs&lt;/b&gt; &#x2013;&#160;Costs related to developing or obtaining internal-use software incurred during the preliminary project and post-implementation
stages of an internal use software project are expensed as incurred and certain costs incurred in the project&#x2019;s application development
stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a website.
Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct costs incurred
in the website&#x2019;s development stage are capitalized as property and equipment. Capitalized software costs amounted to $1,231,454
and $3,754,292 for the three and nine months ended September 30, 2023, respectively, and $1,485,669 and $3,755,750 for the three and
nine months ended September 30, 2022, respectively. Capitalized software amortization expense was $1,011,106 and $2,881,511 for the three
and nine months ended September 30, 2023, respectively, and $759,825 and $2,064,681 for the three and nine months ended September 30,
2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Data
Costs &lt;/b&gt;- The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
and amortized on a straight-line basis over their estimated useful lives. The probability to provide future economic benefit of the data
cost assets is estimated based upon future usage of the information in different areas and products of the Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Capitalized data costs amounted to $227,393 and
$570,820 for the three and nine months ended September 30, 2023, respectively, and $458,018 and $1,220,722 for the three and nine months
ended September 30, 2022, respectively. Capitalized data costs amortization expense was $250,376 and $704,543 for the three and nine months
ended September 30, 2023, respectively, and $162,290 and $371,949 for the three and nine months ended September 30, 2022, respectively.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Capitalized
data costs net of its amortization are included in the consolidated balance sheets in Other assets, net.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Operating
Expenses -&lt;/b&gt; Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Marketing
Costs -&lt;/b&gt; Marketing costs, primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily
consisting of commissions earned based on lease originations, are capitalized and amortized over the life of the lease.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Per
Share Data -&lt;/b&gt; Per share data is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred
Stock, which participates in dividends with the common stock and accordingly has participation rights in undistributed earnings as if
all such earnings had been distributed during the period (see Note 9). Under such method income available to common shareholders is computed
by deducting both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from net income. Loss attributable
to common shareholders is computed by increasing net loss by such dividends. Where the Company has a net loss, as the participating Series
1 Convertible Preferred Stock has no contractual obligation to share in the losses of the Company, there is no loss allocation between
common stock and Series 1 Convertible Preferred Stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Basic
earnings per common share is computed by dividing net income/(loss) available to common shareholders reduced by any dividends paid or
declared on common and participating Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares
outstanding during the period.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Diluted
earnings per share is based on the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible
Preferred Stock as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible
Preferred Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options,
performance share units and warrants. The dilutive effect of Series 2 Convertible Preferred Stock is computed using the if-converted
method. The dilutive effect of options, performance share units and warrants are computed using the treasury stock method, which assumes
the repurchase of common shares at the average market price during the period. Under the treasury stock method, options, performance
share units and warrants will have a dilutive effect when the average price of common stock during the period exceeds the exercise price
of options, performance share units or warrants. When there is a loss from continuing operations, potential common shares are not included
in the computation of diluted loss per share since they have an anti-dilutive effect.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The following
table reflects the number of common shares issuable upon conversion or exercise.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series 1 Convertible Preferred
    Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series 2 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series 2 Convertible Preferred Stock issuable
    upon exercise of warrants&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-104; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;116,903&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common Stock Options&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,408,395&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,936,083&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common Stock Warrants&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Performance Share Units&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,250,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,984,505&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,169,423&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table sets forth the computation of basic and diluted earnings per common share for the nine months ended September 30, 2023
and 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine Months
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration:underline"&gt;Numerator&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net (loss)/ income&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,587,769&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,727,852&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock dividends&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(3,034,182&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,829,332&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
    (loss)/ income attributable to common and Series 1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(7,621,951&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,898,520&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
    loss attributable to Series 1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(59,078&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-106; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,868&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-108; -sec-ix-hidden: hidden-fact-107; font-family: Times New Roman, Times, Serif"&gt;Net (loss)/ income attributable to common shares- Numerator for basic and diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(7,621,951&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,858,310&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-decoration: underline"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Denominator&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted average of common shares outstanding-
    Denominator for basic EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,740,027&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,611,879&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Effect
    of dilutive securities:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-109; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    stock options and performance share units&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-110; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;323,166&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    stock warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-111; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;243,171&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Adjusted weighted average
    of common shares outstanding and assumed conversions- Denominator diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,740,027&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;22,403,447&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Basic EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.35&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.18&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.35&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table sets forth the computation of basic and diluted earnings per common share for the three months ended September 30, 2023
and 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Three Months
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration:underline"&gt;Numerator&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net income/ (loss)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;940,101&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(6,280,434&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock dividends&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,069,456&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(609,778&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-113; -sec-ix-hidden: hidden-fact-112; font-family: Times New Roman, Times, Serif"&gt;Net loss attributable to common shares- Numerator for basic and diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(129,355&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(6,890,212&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-decoration: underline"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Denominator&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-115; -sec-ix-hidden: hidden-fact-114; font-family: Times New Roman, Times, Serif"&gt;Weighted average of common shares outstanding- Denominator for basic and diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,716,852&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,681,853&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Basic EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.01&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.32&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.01&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.32&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Stock-Based
Compensation &#x2013;&lt;/b&gt; The fair value of transactions in which the Company exchanges its equity instruments for employee and non-employee
services (share-based payment transactions) is recognized as a compensation expense in the financial statements as services are performed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Compensation
expense for stock options is determined by reference to the fair value of an award on the date of grant and is recognized on a straight-line
basis over the vesting period. The Company has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value
of all stock option awards.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Compensation
expense for performance share units is recognized on an accelerated basis over the vesting period based on the Company&#x2019;s projected
assessment of the level of performance that will be achieved and earned. The fair value of performance share units is based on the fair
market value of the Company&#x2019;s common stock on the date of grant (see Note 9).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair
Value of Financial Instruments&lt;/b&gt; &#x2013; The carrying value of certain financial instruments such as cash, lease receivable, and accounts
payable approximate their fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement,
under Basepoint Credit Agreement and under the promissory notes to related parties approximates fair value based upon their interest
rates, which approximate current market interest rates.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company utilizes the fair value option on its entire loan receivables portfolio purchased from its bank partner, for the portfolio acquired
in the Revolution Transaction (See Note 14), and for the portfolio directly originated.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair
Value Measurements - &lt;/b&gt;The Company uses a hierarchical framework that prioritizes and ranks the market observability of inputs used
in its fair value measurements. Market price observability is affected by a number of factors, including the type of asset or liability
and the characteristics specific to the asset or liability being measured. Assets and liabilities with readily available, active, quoted
market prices or for which fair value can be measured from actively quoted prices generally are deemed to have a higher degree of market
price observability and a lesser degree of judgment used in measuring fair value. The Company classifies the inputs used to measure fair
value into one of three levels as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1: Quoted prices
    in active markets for identical assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; text-align: justify; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2: Inputs other than
    Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities
    in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
                                            3: Unobservable inputs for the asset or liability measured.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Observable
inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company&#x2019;s market
assumptions. Unobservable inputs require significant management judgment or estimation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company&#x2019;s financial instruments that are measured at fair value on a recurring basis as of September 30, 2023 and December 31,
2022 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Fair
    Value Measurement Using&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Carrying&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Financial
    instruments &#x2013; As of September 30, 2023 (1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    2&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    3&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan receivables at fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-116; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-117; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,679,882&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;46,113,207&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Promissory note related to acquisition&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-118; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-119; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,191,272&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,191,272&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Fair
    Value Measurement Using&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Carrying&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Financial
    instruments &#x2013; As of December 31, 2022 (1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    2&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    3&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan receivables at fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-120; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-121; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,932,504&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;42,747,668&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Promissory note related to acquisition&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-122; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-123; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,158,471&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,158,471&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loans payable under Basepoint&#160;Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company primarily estimates the fair value of its loan receivables portfolio using discounted cash flow models. The models use inputs,
such as estimated losses, servicing costs and discount rates,&#160;that are unobservable but reflect the Company&#x2019;s best estimates
of the assumptions a market participant would use to calculate fair value. Certain unobservable inputs may, in isolation, have either
a directionally consistent or opposite impact on the fair value of the financial instrument for a given change in that input. An increase
to the net loss rate, servicing cost, or discount rate would decrease the fair value of the Company&#x2019;s loan receivables. When multiple
inputs are used within the valuation techniques for loan receivables, a change in one input in a certain direction may be offset by an
opposite change from another input.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company estimates the fair value of the promissory note related to acquisition using discounted cash flow model. The model uses inputs
including estimated cash flows and a discount rate.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following describes the primary inputs to the discounted cash flow models that require significant judgement:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Estimated
                                            losses are estimates of the principal payments that will not be repaid over the life of the
                                            loans, net of the expected principal recoveries on charged-off receivables. FlexShopper systems
                                            monitor collections and portfolio performance data that are used to continually refine the
                                            analytical models and statistical measures used in making marketing and underwriting decisions.
                                            Leveraging the data at the core of the business, the Company utilizes the models to estimate
                                            lifetime credit losses for loan receivables. Inputs to the models include expected cash flows,
                                            historical and current performance, and behavioral information. Management may also incorporate
                                            discretionary adjustments based on the Company&#x2019;s expectations of future credit performance.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Servicing
                                            costs &#x2013; Servicing costs applied to the expected cash flows of the portfolio reflect
                                            the Company estimate of the amount investors would incur to service the underlying assets
                                            for the remainder of their lives. Servicing costs are derived from the Company internal analysis
                                            of our cost structure considering the characteristics of the receivables and have been benchmarked
                                            against observable information on comparable assets in the marketplace.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Discount
                                            rates &#x2013; the discount rates utilized in the cash flow analyses reflect the Company estimates
                                            of the rates of return that investors would require when investing in financial instruments
                                            with similar risk and return characteristics.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table
presents a reconciliation of the beginning and ending balances for the years ended&#160;September 30, 2023&#160;and&#160;December 31,
2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months&lt;br/&gt; Ended &lt;br/&gt; September 30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
    Ended &lt;br/&gt; December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beginning balance&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,932,504&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,560,108&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Purchases of loan participation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;389,949&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,216,406&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Obligation of loan participation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(12,931&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,931&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Purchase of loan portfolio in Revolution Transaction&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-124; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,320,326&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan originations&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;42,789,600&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,519,303&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest and fees&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,731,851&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,680,080&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Collections&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(62,409,370&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(27,816,669&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Net charge off &lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,387,396&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,653,751&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Net
    change in fair value&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,645,675&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,093,770&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Ending balance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,679,882&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,932,504&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Included in loan revenues and fees, net of changes in fair value in the consolidated statements of operations.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table
presents quantitative information about the inputs used in the fair value measurement as of&#160;September 30, 2023&#160;and&#160;December
31, 2022:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Minimum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Maximum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;br/&gt;
    Average&lt;sup&gt;(2)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Minimum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Maximum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted&lt;br/&gt;
    Average&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 28%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Estimated losses&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.1&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;92.5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;36.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.0&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;92.4&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Servicing costs&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-125; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-126; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4.6&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-127; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-128; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4.5&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Discount rate&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-129; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-130; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;20.1&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-131; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-132; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21.0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Figure disclosed as a percentage of outstanding principal balance.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Other
relevant data as of&#160;September 30, 2023&#160;and&#160;December 31, 2022&#160;concerning loan receivables at fair value are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Aggregate fair value of loan receivables
    that are 90 days or more past due&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,571,023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,147,585&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Unpaid principal balance of loan receivables
    that are 90 days or more past due&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;39,128,315&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;19,834,547&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Aggregate fair value of loan receivables in
    non-accrual status&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,434,514&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,947,224&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Income
Taxes&lt;/b&gt; &#x2013; Deferred tax assets and liabilities are determined based on the estimated future tax effects of net operating loss
carryforwards and temporary differences between the tax bases of assets and liabilities and their respective financial reporting amounts
measured at the current enacted tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes
that it is not more likely than not that such assets will be recognized.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated
financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized
upon ultimate settlement. As of September 30, 2023, the Company had not recorded any unrecognized tax benefits. Interest and penalties
related to liabilities for uncertain tax positions will be charged to interest and operating expenses.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Reclassifications&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Certain
prior year/period balances have been reclassified to conform with the current year/period presentation. These reclassifications primarily
include separating the prepaid expenses, right of use asset and loan revenues and fees, net of changes in fair value as separate line
items. &#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Principles
of Consolidation -&lt;/b&gt; The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries
after elimination of intercompany balances and transactions.&lt;/span&gt;&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Estimates
-&lt;/b&gt; The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial
statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.&lt;/span&gt;&lt;/p&gt;</us-gaap:UseOfEstimates>
    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Segment
Information&lt;/b&gt; - Operating segments are defined as components of an enterprise about which separate financial information is available
between which resources are allocated by the chief operating decision maker. The Company&#x2019;s chief operating decision maker is the
chief executive officer. The Company has one&#160;operating and reportable segment that include all the Company&#x2019;s financial services,
which is consistent with the current organizational structure.&lt;/span&gt;&lt;/p&gt;</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Cash
and Cash Equivalents &#x2013; &lt;/b&gt;The Company considers all highly liquid investments with a maturity of three&#160;months or less when
purchased to be cash equivalents. The Company maintains cash and cash equivalents with high-quality financial institutions, which at
times exceed the Federal Deposit Insurance Corporation insurance limits. While the Company monitors daily the cash balances in its operating
accounts and adjusts the balances as appropriate, these balances could be impacted if one or more of the financial institutions with
which the Company deposits fails or is subject to other adverse conditions in the financial or credit markets. To date, the Company has
experienced no loss or lack of access to its invested cash or cash equivalents; however, no assurance can be provided that access to
invested cash and cash equivalents will not be impacted by adverse conditions in the financial and credit markets. As of September 30,
2023 and 2022, the Company had no cash equivalents.&lt;/span&gt;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Restricted
Cash &#x2013;&lt;/b&gt; The Company classifies all cash whose use is limited by contractual provisions as restricted cash. Restricted cash as
of September 30, 2023 and December 31, 2022 consists primarily of cash required by our third-party banking partner to cover obligations
related to loan participation.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
reconciliation of cash and restricted cash is as follows:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,732,483&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,051,713&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,326&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;121,636&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total cash and restricted
    cash&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,737,809&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,173,349&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:ScheduleOfRestrictedCashAndCashEquivalentsTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
reconciliation of cash and restricted cash is as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,732,483&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,051,713&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,326&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;121,636&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total cash and restricted
    cash&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,737,809&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,173,349&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfRestrictedCashAndCashEquivalentsTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" unitRef="usd">5732483</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c3" decimals="0" unitRef="usd">6051713</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashCurrent contextRef="c2" decimals="0" unitRef="usd">5326</us-gaap:RestrictedCashCurrent>
    <us-gaap:RestrictedCashCurrent contextRef="c3" decimals="0" unitRef="usd">121636</us-gaap:RestrictedCashCurrent>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c2" decimals="0" unitRef="usd">5737809</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c3" decimals="0" unitRef="usd">6173349</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:RevenueRecognitionAllowances contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Revenue
Recognition&lt;/b&gt; - Merchandise is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with
non-refundable lease payments. Generally, the customer has the right to acquire title either through a 90-day same as cash option, an
early purchase option, or through completion of all required lease payments, generally 52 weeks. On any current lease, customers have
the option to cancel the agreement in accordance with lease terms and return the merchandise. Customer agreements are accounted for as
operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Revenue for lease payments
received prior to their due date is deferred and is recognized as revenue in the period to which the payments relate. Revenues from leases
and sales are reported net of sales taxes.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:RevenueRecognitionAllowances>
    <us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Lease
Receivables and Allowance for Doubtful Accounts -&lt;/b&gt; FlexShopper seeks to collect amounts owed under its leases from each customer on
a weekly or biweekly basis by charging their bank accounts or credit cards. Lease receivables are principally comprised of lease payments
currently owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the aforementioned manner
and therefore the Company has an in-house and near-shore team to collect on the past due amounts. FlexShopper maintains an allowance
for doubtful accounts, under which FlexShopper&#x2019;s policy is to record an allowance for estimated uncollectible charges, primarily
based on historical collection experience that considers both the aging of the lease and the origination channel. Other qualitative factors
are considered in estimating the allowance, such as seasonality, underwriting changes and other business trends. We believe our allowance
is adequate to absorb all expected losses. The lease receivables balances consisted of the following as of September 30, 2023 and December
31, 2022:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;53,168,976&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;48,618,843&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Allowance for doubtful
    accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(11,747,936&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(13,078,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease receivables, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;41,421,040&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;35,540,043&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;FlexShopper
does not charge off any customer account until it has exhausted all collection efforts with respect to each account, including attempts
to repossess items. Lease receivables balances charged off against the allowance were $726,007 and $33,454,814 for the three and nine
months ended September 30, 2023, respectively, and $16,174,329 and $56,977,427 for the three and nine months ended September 30, 2022,
respectively.&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months&lt;br/&gt; Ended &lt;br/&gt; September 30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year&#160;Ended
    &lt;br/&gt; December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beginning balance&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,078,800&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;27,703,278&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,123,950&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;57,420,480&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts written off&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(33,454,814&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(72,044,958&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Ending balance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,747,936&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,078,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="c0">The lease receivables balances consisted of the following as of September 30, 2023 and December
31, 2022:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September&#160;30,&lt;br/&gt;
    2023&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;53,168,976&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;48,618,843&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Allowance for doubtful
    accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(11,747,936&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(13,078,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease receivables, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;41,421,040&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;35,540,043&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <us-gaap:AccountsReceivableGrossCurrent contextRef="c2" decimals="0" unitRef="usd">53168976</us-gaap:AccountsReceivableGrossCurrent>
    <us-gaap:AccountsReceivableGrossCurrent contextRef="c3" decimals="0" unitRef="usd">48618843</us-gaap:AccountsReceivableGrossCurrent>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="c2" decimals="0" unitRef="usd">11747936</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="c3" decimals="0" unitRef="usd">13078800</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c2" decimals="0" unitRef="usd">41421040</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c3" decimals="0" unitRef="usd">35540043</us-gaap:AccountsReceivableNetCurrent>
    <fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock contextRef="c0">Lease receivables balances charged off against the allowance were $726,007 and $33,454,814 for the three and nine
months ended September 30, 2023, respectively, and $16,174,329 and $56,977,427 for the three and nine months ended September 30, 2022,
respectively.&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months&lt;br/&gt; Ended &lt;br/&gt; September 30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year&#160;Ended
    &lt;br/&gt; December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beginning balance&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,078,800&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;27,703,278&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,123,950&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;57,420,480&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accounts written off&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(33,454,814&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(72,044,958&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Ending balance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,747,936&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,078,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock>
    <fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance contextRef="c10" decimals="0" unitRef="usd">726007</fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance>
    <fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance contextRef="c0" decimals="0" unitRef="usd">33454814</fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance>
    <fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance contextRef="c11" decimals="0" unitRef="usd">16174329</fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance>
    <fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance contextRef="c12" decimals="0" unitRef="usd">56977427</fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c3" decimals="0" unitRef="usd">13078800</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c64" decimals="0" unitRef="usd">27703278</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c0" decimals="0" unitRef="usd">32123950</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c115" decimals="0" unitRef="usd">57420480</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs contextRef="c0" decimals="0" unitRef="usd">33454814</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs contextRef="c115" decimals="0" unitRef="usd">72044958</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c2" decimals="0" unitRef="usd">11747936</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="c3" decimals="0" unitRef="usd">13078800</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <fpay:LeaseMerchandiseNetPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Lease
Merchandise, net&lt;/b&gt; - Until all payment obligations for ownership are satisfied under the lease agreement, the Company maintains ownership
of the lease merchandise. Lease merchandise consists primarily of residential furniture, consumer electronics, computers, appliances
and household accessories and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the
straight-line method over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage
value. Upon transfer of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the Company reflects
the undepreciated portion of the lease merchandise as depreciation expense and the related cost and accumulated depreciation are removed
from lease merchandise. For lease merchandise returned either voluntarily or through repossession, the Company provides an impairment
reserve for the undepreciated balance of the merchandise net of any estimated salvage value with a corresponding charge to depreciation
and impairment of lease merchandise. The cost, accumulated depreciation and impairment reserve related to such merchandise are written
off upon determination that no salvage value is obtainable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
net lease merchandise balances consisted of the following as of September 30, 2023 and December 31, 2022:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease merchandise at cost&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;47,501,405&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;62,379,920&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated depreciation
    and impairment reserve&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(23,904,797&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(30,829,479&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease merchandise, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,596,608&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,550,441&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:LeaseMerchandiseNetPolicyTextBlock>
    <fpay:LeaseMerchandiseTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
net lease merchandise balances consisted of the following as of September 30, 2023 and December 31, 2022:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease merchandise at cost&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;47,501,405&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;62,379,920&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated depreciation
    and impairment reserve&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(23,904,797&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(30,829,479&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease merchandise, net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,596,608&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,550,441&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:LeaseMerchandiseTableTextBlock>
    <fpay:LeaseMerchandiseAtGross contextRef="c2" decimals="0" unitRef="usd">47501405</fpay:LeaseMerchandiseAtGross>
    <fpay:LeaseMerchandiseAtGross contextRef="c3" decimals="0" unitRef="usd">62379920</fpay:LeaseMerchandiseAtGross>
    <fpay:ImpairmentReserve contextRef="c2" decimals="0" unitRef="usd">23904797</fpay:ImpairmentReserve>
    <fpay:ImpairmentReserve contextRef="c3" decimals="0" unitRef="usd">30829479</fpay:ImpairmentReserve>
    <fpay:LeaseMerchandiseNetCurrent contextRef="c2" decimals="0" unitRef="usd">23596608</fpay:LeaseMerchandiseNetCurrent>
    <fpay:LeaseMerchandiseNetCurrent contextRef="c3" decimals="0" unitRef="usd">31550441</fpay:LeaseMerchandiseNetCurrent>
    <us-gaap:PolicyLoansReceivablePolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Loan
receivables at fair value &#x2013; &lt;/b&gt;The Company elected the fair value option on its entire loan and loan participation receivables
portfolio. As such, loan receivables are carried at fair value in the consolidated balance sheets with changes in fair value recorded
in the consolidated statements of operations. Accrued and unpaid interest and fees are included in loan receivables at fair value in
the consolidated balance sheets. Management believes the reporting of these receivables at fair value method closely approximates the
true economics of the loan.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Interest
and fees are discontinued when loan receivables become contractually 120 or more days past due. The Company charges-off loans at the
earlier of when the loans are determined to be uncollectible or when the loans are 120&#160;days contractually past due. Recoveries on
loan receivables that were previously charged off are recognized when cash is received. Changes in the fair value of loan receivables
include the impact of current period charge offs associated with these receivables.&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company estimates the fair value of the loan receivables using a discounted cash flow analysis at an individual loan level to more accurately
predict future payments. The Company adjusts expected cash flows for estimated losses and servicing costs over the estimated duration
of the underlying assets. These adjustments are determined using historical data and include appropriate consideration of recent trends
and anticipated future performance. Future cash flows are discounted using a rate of return that the Company believes a market participant
would require. Model results may be adjusted by management if the Company does not believe the output reflects the fair value of the
instrument, as defined under U.S. GAAP. The models are&#160;updated&#160;at each measurement date to capture any changes in internal
factors such as nature, term, volume, payment trends, remaining time to maturity, and portfolio mix, as well as changes in underwriting
or observed trends expected to impact future performance.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Further
details concerning loan receivables at fair value are presented within &#x201c;Fair Value Measurement&#x201d; section in this Note.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
changes in the fair value of loan receivables included in the consolidated statements of operations in the line loan revenues and fees,
net of changes in fair value was a gain of $7,095,327 and $6,258,279 for the three and nine months ended September 30, 2023, respectively,
and a loss of $4,396,421 and $1,938,570 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:PolicyLoansReceivablePolicy>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue contextRef="c10" decimals="0" unitRef="usd">7095327</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue contextRef="c0" decimals="0" unitRef="usd">-6258279</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue contextRef="c11" decimals="0" unitRef="usd">4396421</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue>
    <fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue contextRef="c12" decimals="0" unitRef="usd">1938570</fpay:NetChangesInTheFairValueOfLoansReceivableAtFairValue>
    <us-gaap:LessorLeasesPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Lease
Accounting &lt;/b&gt;- The Company accounts for leases in accordance with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842).
Under Topic 842, lessees are required to recognize leases at the commencement date as a lease liability, which is a lessee&#x2019;s obligation
to make lease payments arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents
the lessee&#x2019;s right to use or control the use of a specified asset for the lease term. For more information on leases for which
the Company is lessee, refer to Note 4 to the consolidated financial statements. Under the same Topic, lessors are also required to classify
leases. All customer agreements are considered operating leases, and the Company currently does not have any sales-type or direct financing
leases as a lessor. An operating lease with a customer results in the recognition of lease income on a straight-line basis, while the
underlying leased asset remains on the lessor&#x2019;s balance sheet and continues to depreciate. The breakout of lease revenues and fees,
net of lessor bad debt expense, that ties to the consolidated statements of operations is shown below:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Three
    Months ended&lt;br/&gt; September 30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months ended &lt;br/&gt; September &#160;30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease billings and accruals&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,266,666&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;38,580,116&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;98,023,406&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;117,774,390&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,038,122&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(15,075,109&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(32,123,950&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(42,639,102&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Gain/ (loss) on sale
    of lease receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(146,345&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,007,079&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,803,745&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,611,586&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease revenues and fees&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,082,199&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;24,512,086&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;68,703,201&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;82,746,874&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LessorLeasesPolicyTextBlock>
    <fpay:ScheduleOfLessorRevenuesAndFeesTableTextBlock contextRef="c0">The breakout of lease revenues and fees,
net of lessor bad debt expense, that ties to the consolidated statements of operations is shown below:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Three
    Months ended&lt;br/&gt; September 30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months ended &lt;br/&gt; September &#160;30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease billings and accruals&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,266,666&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;38,580,116&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;98,023,406&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;117,774,390&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Provision for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,038,122&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(15,075,109&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(32,123,950&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(42,639,102&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Gain/ (loss) on sale
    of lease receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(146,345&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,007,079&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,803,745&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,611,586&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Lease revenues and fees&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,082,199&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;24,512,086&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;68,703,201&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;82,746,874&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfLessorRevenuesAndFeesTableTextBlock>
    <fpay:LeaseBillingsAndAccruals contextRef="c10" decimals="0" unitRef="usd">31266666</fpay:LeaseBillingsAndAccruals>
    <fpay:LeaseBillingsAndAccruals contextRef="c11" decimals="0" unitRef="usd">38580116</fpay:LeaseBillingsAndAccruals>
    <fpay:LeaseBillingsAndAccruals contextRef="c0" decimals="0" unitRef="usd">98023406</fpay:LeaseBillingsAndAccruals>
    <fpay:LeaseBillingsAndAccruals contextRef="c12" decimals="0" unitRef="usd">117774390</fpay:LeaseBillingsAndAccruals>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c10" decimals="0" unitRef="usd">10038122</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c11" decimals="0" unitRef="usd">15075109</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c0" decimals="0" unitRef="usd">32123950</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="c12" decimals="0" unitRef="usd">42639102</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:GainLossOnSaleOfProperties contextRef="c10" decimals="0" unitRef="usd">-146345</us-gaap:GainLossOnSaleOfProperties>
    <us-gaap:GainLossOnSaleOfProperties contextRef="c11" decimals="0" unitRef="usd">1007079</us-gaap:GainLossOnSaleOfProperties>
    <us-gaap:GainLossOnSaleOfProperties contextRef="c0" decimals="0" unitRef="usd">2803745</us-gaap:GainLossOnSaleOfProperties>
    <us-gaap:GainLossOnSaleOfProperties contextRef="c12" decimals="0" unitRef="usd">7611586</us-gaap:GainLossOnSaleOfProperties>
    <fpay:LeaseRevenuesAndFees contextRef="c10" decimals="0" unitRef="usd">21082199</fpay:LeaseRevenuesAndFees>
    <fpay:LeaseRevenuesAndFees contextRef="c11" decimals="0" unitRef="usd">24512086</fpay:LeaseRevenuesAndFees>
    <fpay:LeaseRevenuesAndFees contextRef="c0" decimals="0" unitRef="usd">68703201</fpay:LeaseRevenuesAndFees>
    <fpay:LeaseRevenuesAndFees contextRef="c12" decimals="0" unitRef="usd">82746874</fpay:LeaseRevenuesAndFees>
    <fpay:DeferredDebtIssuanceCostsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred
Debt Issuance Costs -&lt;/b&gt; Debt issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015 and subsequent
amendments are offset against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining
term of the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was
$70,368 and $211,104 for the three and nine months ended September 30, 2023, respectively, and $56,283 and $161,895 for the three and
nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Debt
issuance costs incurred in conjunction with the subordinated Promissory Notes to related parties are offset against the outstanding balance
of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $114,698 and $152,930 for the three and nine
months ended September 30, 2023, respectively, and $0 and $1,274 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Debt
issuance costs incurred in conjunction with the Basepoint Credit Agreement entered into on June 7, 2023 are offset against the outstanding
balance of the loan payable and are amortized using the straight-line method over the remaining term of the related debt, which approximates
the effective interest method. Amortization, which is included in interest expense, was $9,617 and $12,823 for the three and nine months
ended September 30, 2023, respectively.&lt;/span&gt;&lt;/p&gt;</fpay:DeferredDebtIssuanceCostsPolicyTextBlock>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c103" decimals="0" unitRef="usd">70368</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c104" decimals="0" unitRef="usd">211104</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c105" decimals="0" unitRef="usd">56283</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c106" decimals="0" unitRef="usd">161895</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c107" decimals="0" unitRef="usd">114698</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c108" decimals="0" unitRef="usd">152930</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c109" decimals="0" unitRef="usd">0</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c110" decimals="0" unitRef="usd">1274</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c10" decimals="0" unitRef="usd">9617</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="c0" decimals="0" unitRef="usd">12823</fpay:InterestExpenseDebtIncludingAmortization>
    <us-gaap:IntangibleAssetsFiniteLivedPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Intangible
Assets &#x2013;&lt;/b&gt; Intangible assets consist of a patent on the Company&#x2019;s LTO payment method at check-out for third party e-commerce
sites and of assets acquired in connection with Revolution Transaction (See Note 14). The patent is stated at cost less accumulated amortization.
Patent costs are amortized by using the straight-line method over the legal life, or if shorter, the useful life of the patent, which
has been estimated to be ten years.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
the Revolution Transaction, the Company identified intangible assets for the franchisee contract-based agreements, the related non-compete
agreements, the Liberty Loan brand, the non-contractual customer relationships associated with the corporate locations and the list of
previous customers. The franchisee contract-based agreements relate to the assignment of agreements with Liberty Tax franchisees in which
their locations and staff are used to assist in the origination and servicing of a loan portfolio in exchange for a share of the net
revenue. In addition, there is non-compete embedded in these agreements. The Liberty Loan brand intangible asset relates to the value
associated with the established brands acquired in the transaction that would otherwise need to be licensed. The non-contractual customer
relationship intangible asset is the value of the customer relationships for the corporate stores acquired in the transaction. The customer
list intangible asset relates to the value of valuable customers information that will be used to market additional products. The franchisee
contract-based agreement, the Liberty Loan brand and the non-compete intangible assets are amortized on a straight-line basis over the
expected useful life of the assets of ten years. The non-contractual customer relationship intangible asset is amortized on a straight-line
basis over a&#160;five-year&#160;estimated useful life. The customer list is amortized on a straight-line basis over a three-year estimated
useful life.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;For
intangible assets with finite lives, tests for impairment must be performed if conditions exist that indicate the carrying amount may
not be recoverable. Intangible assets amortization expense was $442,636 and $1,328,754 for the three and nine months ended September
30, 2023, respectively, and $769 and $2,307 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:IntangibleAssetsFiniteLivedPolicy>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c2">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:AmortizationOfIntangibleAssets contextRef="c10" decimals="0" unitRef="usd">442636</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets contextRef="c0" decimals="0" unitRef="usd">1328754</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets contextRef="c11" decimals="0" unitRef="usd">769</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets contextRef="c12" decimals="0" unitRef="usd">2307</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Property
and Equipment - &lt;/b&gt;Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recognized over the estimated
useful lives of the respective assets on a straight-line basis, ranging from 2 to 7 years. Repairs and maintenance expenditures are expensed
as incurred, unless such expenses extend the useful life of the asset, in which case they are capitalized. Depreciation and amortization
expense for property and equipment was $1,271,216 and $3,641,634 for the three and nine months ended September 30, 2023, respectively,
and $1,081,204 and $2,929,334 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c111" decimals="0" unitRef="usd">1271216</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c112" decimals="0" unitRef="usd">3641634</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c113" decimals="0" unitRef="usd">1081204</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c114" decimals="0" unitRef="usd">2929334</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Software
Costs&lt;/b&gt; &#x2013;&#160;Costs related to developing or obtaining internal-use software incurred during the preliminary project and post-implementation
stages of an internal use software project are expensed as incurred and certain costs incurred in the project&#x2019;s application development
stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a website.
Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct costs incurred
in the website&#x2019;s development stage are capitalized as property and equipment. Capitalized software costs amounted to $1,231,454
and $3,754,292 for the three and nine months ended September 30, 2023, respectively, and $1,485,669 and $3,755,750 for the three and
nine months ended September 30, 2022, respectively. Capitalized software amortization expense was $1,011,106 and $2,881,511 for the three
and nine months ended September 30, 2023, respectively, and $759,825 and $2,064,681 for the three and nine months ended September 30,
2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy>
    <us-gaap:CapitalizedComputerSoftwareAdditions contextRef="c10" decimals="0" unitRef="usd">1231454</us-gaap:CapitalizedComputerSoftwareAdditions>
    <us-gaap:CapitalizedComputerSoftwareAdditions contextRef="c0" decimals="0" unitRef="usd">3754292</us-gaap:CapitalizedComputerSoftwareAdditions>
    <us-gaap:CapitalizedComputerSoftwareAdditions contextRef="c11" decimals="0" unitRef="usd">1485669</us-gaap:CapitalizedComputerSoftwareAdditions>
    <us-gaap:CapitalizedComputerSoftwareAdditions contextRef="c12" decimals="0" unitRef="usd">3755750</us-gaap:CapitalizedComputerSoftwareAdditions>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="c10" decimals="0" unitRef="usd">1011106</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="c0" decimals="0" unitRef="usd">2881511</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="c11" decimals="0" unitRef="usd">759825</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="c12" decimals="0" unitRef="usd">2064681</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <fpay:DataCostsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Data
Costs &lt;/b&gt;- The Company buys data from different vendors upon receipt of an application. The data costs directly used to make underwriting
decisions are expensed as incurred. Certain data costs that are probable to provide future economic benefit to the Company are capitalized
and amortized on a straight-line basis over their estimated useful lives. The probability to provide future economic benefit of the data
cost assets is estimated based upon future usage of the information in different areas and products of the Company.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Capitalized data costs amounted to $227,393 and
$570,820 for the three and nine months ended September 30, 2023, respectively, and $458,018 and $1,220,722 for the three and nine months
ended September 30, 2022, respectively. Capitalized data costs amortization expense was $250,376 and $704,543 for the three and nine months
ended September 30, 2023, respectively, and $162,290 and $371,949 for the three and nine months ended September 30, 2022, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Capitalized
data costs net of its amortization are included in the consolidated balance sheets in Other assets, net.&#160;&lt;/span&gt;&lt;/p&gt;</fpay:DataCostsPolicyTextBlock>
    <us-gaap:InterestCostsCapitalizedAdjustment contextRef="c10" decimals="0" unitRef="usd">227393</us-gaap:InterestCostsCapitalizedAdjustment>
    <us-gaap:InterestCostsCapitalizedAdjustment contextRef="c0" decimals="0" unitRef="usd">570820</us-gaap:InterestCostsCapitalizedAdjustment>
    <us-gaap:InterestCostsCapitalizedAdjustment contextRef="c11" decimals="0" unitRef="usd">458018</us-gaap:InterestCostsCapitalizedAdjustment>
    <us-gaap:InterestCostsCapitalizedAdjustment contextRef="c12" decimals="0" unitRef="usd">1220722</us-gaap:InterestCostsCapitalizedAdjustment>
    <fpay:CapitalizedDataCostsAmortizationExpense contextRef="c10" decimals="0" unitRef="usd">250376</fpay:CapitalizedDataCostsAmortizationExpense>
    <fpay:CapitalizedDataCostsAmortizationExpense contextRef="c0" decimals="0" unitRef="usd">704543</fpay:CapitalizedDataCostsAmortizationExpense>
    <fpay:CapitalizedDataCostsAmortizationExpense contextRef="c11" decimals="0" unitRef="usd">162290</fpay:CapitalizedDataCostsAmortizationExpense>
    <fpay:CapitalizedDataCostsAmortizationExpense contextRef="c12" decimals="0" unitRef="usd">371949</fpay:CapitalizedDataCostsAmortizationExpense>
    <fpay:OperatingExpensesPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Operating
Expenses -&lt;/b&gt; Operating expenses include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy,
and other administrative expenses.&lt;/span&gt;&lt;/p&gt;</fpay:OperatingExpensesPolicyTextBlock>
    <fpay:MarketingCostsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Marketing
Costs -&lt;/b&gt; Marketing costs, primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily
consisting of commissions earned based on lease originations, are capitalized and amortized over the life of the lease.&lt;/span&gt;&lt;/p&gt;</fpay:MarketingCostsPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Per
Share Data -&lt;/b&gt; Per share data is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred
Stock, which participates in dividends with the common stock and accordingly has participation rights in undistributed earnings as if
all such earnings had been distributed during the period (see Note 9). Under such method income available to common shareholders is computed
by deducting both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from net income. Loss attributable
to common shareholders is computed by increasing net loss by such dividends. Where the Company has a net loss, as the participating Series
1 Convertible Preferred Stock has no contractual obligation to share in the losses of the Company, there is no loss allocation between
common stock and Series 1 Convertible Preferred Stock.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Basic
earnings per common share is computed by dividing net income/(loss) available to common shareholders reduced by any dividends paid or
declared on common and participating Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares
outstanding during the period.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Diluted
earnings per share is based on the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible
Preferred Stock as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible
Preferred Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options,
performance share units and warrants. The dilutive effect of Series 2 Convertible Preferred Stock is computed using the if-converted
method. The dilutive effect of options, performance share units and warrants are computed using the treasury stock method, which assumes
the repurchase of common shares at the average market price during the period. Under the treasury stock method, options, performance
share units and warrants will have a dilutive effect when the average price of common stock during the period exceeds the exercise price
of options, performance share units or warrants. When there is a loss from continuing operations, potential common shares are not included
in the computation of diluted loss per share since they have an anti-dilutive effect.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The following
table reflects the number of common shares issuable upon conversion or exercise.&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series 1 Convertible Preferred
    Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series 2 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series 2 Convertible Preferred Stock issuable
    upon exercise of warrants&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-104; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;116,903&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common Stock Options&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,408,395&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,936,083&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common Stock Warrants&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Performance Share Units&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,250,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,984,505&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,169,423&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table sets forth the computation of basic and diluted earnings per common share for the nine months ended September 30, 2023
and 2022:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine Months
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration:underline"&gt;Numerator&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net (loss)/ income&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,587,769&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,727,852&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock dividends&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(3,034,182&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,829,332&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
    (loss)/ income attributable to common and Series 1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(7,621,951&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,898,520&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
    loss attributable to Series 1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(59,078&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-106; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,868&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-108; -sec-ix-hidden: hidden-fact-107; font-family: Times New Roman, Times, Serif"&gt;Net (loss)/ income attributable to common shares- Numerator for basic and diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(7,621,951&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,858,310&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-decoration: underline"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Denominator&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted average of common shares outstanding-
    Denominator for basic EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,740,027&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,611,879&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Effect
    of dilutive securities:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-109; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    stock options and performance share units&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-110; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;323,166&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    stock warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-111; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;243,171&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Adjusted weighted average
    of common shares outstanding and assumed conversions- Denominator diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,740,027&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;22,403,447&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Basic EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.35&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.18&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.35&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table sets forth the computation of basic and diluted earnings per common share for the three months ended September 30, 2023
and 2022:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Three Months
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration:underline"&gt;Numerator&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net income/ (loss)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;940,101&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(6,280,434&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock dividends&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,069,456&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(609,778&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-113; -sec-ix-hidden: hidden-fact-112; font-family: Times New Roman, Times, Serif"&gt;Net loss attributable to common shares- Numerator for basic and diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(129,355&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(6,890,212&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-decoration: underline"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Denominator&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-115; -sec-ix-hidden: hidden-fact-114; font-family: Times New Roman, Times, Serif"&gt;Weighted average of common shares outstanding- Denominator for basic and diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,716,852&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,681,853&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Basic EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.01&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.32&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.01&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.32&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The following
table reflects the number of common shares issuable upon conversion or exercise.&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series 1 Convertible Preferred
    Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series 2 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,845,695&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series 2 Convertible Preferred Stock issuable
    upon exercise of warrants&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-104; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;116,903&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common Stock Options&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,408,395&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,936,083&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common Stock Warrants&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Performance Share Units&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,250,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,984,505&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,169,423&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c116" decimals="0" unitRef="shares">225231</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c117" decimals="0" unitRef="shares">225231</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c118" decimals="0" unitRef="shares">5845695</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c119" decimals="0" unitRef="shares">5845695</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c121" decimals="0" unitRef="shares">116903</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c122" decimals="0" unitRef="shares">4408395</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c123" decimals="0" unitRef="shares">3936083</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c124" decimals="0" unitRef="shares">2255184</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c125" decimals="0" unitRef="shares">2255184</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c126" decimals="0" unitRef="shares">1250000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c127" decimals="0" unitRef="shares">790327</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c0" decimals="0" unitRef="shares">13984505</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c12" decimals="0" unitRef="shares">13169423</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table sets forth the computation of basic and diluted earnings per common share for the nine months ended September 30, 2023
and 2022:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine Months
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration:underline"&gt;Numerator&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net (loss)/ income&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(4,587,769&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,727,852&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock dividends&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(3,034,182&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,829,332&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
    (loss)/ income attributable to common and Series 1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(7,621,951&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,898,520&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net
    loss attributable to Series 1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-105; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(59,078&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-106; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;18,868&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-108; -sec-ix-hidden: hidden-fact-107; font-family: Times New Roman, Times, Serif"&gt;Net (loss)/ income attributable to common shares- Numerator for basic and diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(7,621,951&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,858,310&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-decoration: underline"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Denominator&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted average of common shares outstanding-
    Denominator for basic EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,740,027&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,611,879&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Effect
    of dilutive securities:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    1 Convertible Preferred Stock&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-109; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;225,231&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    stock options and performance share units&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-110; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;323,166&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Common
    stock warrants&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-111; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;243,171&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Adjusted weighted average
    of common shares outstanding and assumed conversions- Denominator diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,740,027&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;22,403,447&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Basic EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.35&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.18&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.35&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.17&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table sets forth the computation of basic and diluted earnings per common share for the three months ended September 30, 2023
and 2022:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Three Months
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration:underline"&gt;Numerator&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net income/ (loss)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;940,101&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(6,280,434&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Series
    2 Convertible Preferred Stock dividends&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,069,456&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(609,778&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-113; -sec-ix-hidden: hidden-fact-112; font-family: Times New Roman, Times, Serif"&gt;Net loss attributable to common shares- Numerator for basic and diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(129,355&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(6,890,212&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-decoration: underline"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Denominator&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-115; -sec-ix-hidden: hidden-fact-114; font-family: Times New Roman, Times, Serif"&gt;Weighted average of common shares outstanding- Denominator for basic and diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,716,852&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21,681,853&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Basic EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.01&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.32&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Diluted EPS&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.01&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(0.32&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:NetIncomeLoss contextRef="c0" decimals="0" unitRef="usd">-4587769</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c12" decimals="0" unitRef="usd">5727852</us-gaap:NetIncomeLoss>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c0" decimals="0" unitRef="usd">3034182</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c12" decimals="0" unitRef="usd">1829332</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c128" decimals="0" unitRef="usd">-7621951</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c129" decimals="0" unitRef="usd">3898520</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <fpay:NetIncomeAttributableToSeries1ConvertiblePreferredStock contextRef="c12" decimals="0" unitRef="usd">-59078</fpay:NetIncomeAttributableToSeries1ConvertiblePreferredStock>
    <us-gaap:OtherPreferredStockDividendsAndAdjustments contextRef="c12" decimals="0" unitRef="usd">18868</us-gaap:OtherPreferredStockDividendsAndAdjustments>
    <fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS contextRef="c0" decimals="0" unitRef="usd">-7621951</fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS>
    <fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS contextRef="c12" decimals="0" unitRef="usd">3858310</fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c0" decimals="INF" unitRef="shares">21740027</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c12" decimals="INF" unitRef="shares">21611879</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <fpay:EffectOfDilutiveSecuritieSinShares contextRef="c129" decimals="INF" unitRef="shares">225231</fpay:EffectOfDilutiveSecuritieSinShares>
    <fpay:EffectOfDilutiveSecuritieSinShares contextRef="c131" decimals="INF" unitRef="shares">323166</fpay:EffectOfDilutiveSecuritieSinShares>
    <fpay:EffectOfDilutiveSecuritieSinShares contextRef="c133" decimals="INF" unitRef="shares">243171</fpay:EffectOfDilutiveSecuritieSinShares>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c0" decimals="INF" unitRef="shares">21740027</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c12" decimals="INF" unitRef="shares">22403447</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:EarningsPerShareBasic contextRef="c0" decimals="2" unitRef="usdPershares">-0.35</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c12" decimals="2" unitRef="usdPershares">0.18</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted contextRef="c0" decimals="2" unitRef="usdPershares">-0.35</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="c12" decimals="2" unitRef="usdPershares">0.17</us-gaap:EarningsPerShareDiluted>
    <us-gaap:NetIncomeLoss contextRef="c10" decimals="0" unitRef="usd">940101</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c11" decimals="0" unitRef="usd">-6280434</us-gaap:NetIncomeLoss>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c10" decimals="0" unitRef="usd">1069456</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="c11" decimals="0" unitRef="usd">609778</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS contextRef="c10" decimals="0" unitRef="usd">-129355</fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS>
    <fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS contextRef="c11" decimals="0" unitRef="usd">-6890212</fpay:NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c10" decimals="INF" unitRef="shares">21716852</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c11" decimals="INF" unitRef="shares">21681853</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c10" decimals="2" unitRef="usdPershares">-0.01</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c11" decimals="2" unitRef="usdPershares">-0.32</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted contextRef="c10" decimals="2" unitRef="usdPershares">-0.01</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="c11" decimals="2" unitRef="usdPershares">-0.32</us-gaap:EarningsPerShareDiluted>
    <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Stock-Based
Compensation &#x2013;&lt;/b&gt; The fair value of transactions in which the Company exchanges its equity instruments for employee and non-employee
services (share-based payment transactions) is recognized as a compensation expense in the financial statements as services are performed.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Compensation
expense for stock options is determined by reference to the fair value of an award on the date of grant and is recognized on a straight-line
basis over the vesting period. The Company has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value
of all stock option awards.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Compensation
expense for performance share units is recognized on an accelerated basis over the vesting period based on the Company&#x2019;s projected
assessment of the level of performance that will be achieved and earned. The fair value of performance share units is based on the fair
market value of the Company&#x2019;s common stock on the date of grant (see Note 9).&lt;/span&gt;&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair
Value of Financial Instruments&lt;/b&gt; &#x2013; The carrying value of certain financial instruments such as cash, lease receivable, and accounts
payable approximate their fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement,
under Basepoint Credit Agreement and under the promissory notes to related parties approximates fair value based upon their interest
rates, which approximate current market interest rates.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company utilizes the fair value option on its entire loan receivables portfolio purchased from its bank partner, for the portfolio acquired
in the Revolution Transaction (See Note 14), and for the portfolio directly originated.&lt;/span&gt;&lt;/p&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair
Value Measurements - &lt;/b&gt;The Company uses a hierarchical framework that prioritizes and ranks the market observability of inputs used
in its fair value measurements. Market price observability is affected by a number of factors, including the type of asset or liability
and the characteristics specific to the asset or liability being measured. Assets and liabilities with readily available, active, quoted
market prices or for which fair value can be measured from actively quoted prices generally are deemed to have a higher degree of market
price observability and a lesser degree of judgment used in measuring fair value. The Company classifies the inputs used to measure fair
value into one of three levels as follows:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1: Quoted prices
    in active markets for identical assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; text-align: justify; width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2: Inputs other than
    Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities
    in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
                                            3: Unobservable inputs for the asset or liability measured.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Observable
inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company&#x2019;s market
assumptions. Unobservable inputs require significant management judgment or estimation.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company&#x2019;s financial instruments that are measured at fair value on a recurring basis as of September 30, 2023 and December 31,
2022 is as follows:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Fair
    Value Measurement Using&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Carrying&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Financial
    instruments &#x2013; As of September 30, 2023 (1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    2&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    3&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan receivables at fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-116; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-117; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,679,882&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;46,113,207&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Promissory note related to acquisition&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-118; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-119; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,191,272&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,191,272&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Fair
    Value Measurement Using&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Carrying&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Financial
    instruments &#x2013; As of December 31, 2022 (1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    2&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    3&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan receivables at fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-120; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-121; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,932,504&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;42,747,668&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Promissory note related to acquisition&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-122; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-123; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,158,471&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,158,471&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loans payable under Basepoint&#160;Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company primarily estimates the fair value of its loan receivables portfolio using discounted cash flow models. The models use inputs,
such as estimated losses, servicing costs and discount rates,&#160;that are unobservable but reflect the Company&#x2019;s best estimates
of the assumptions a market participant would use to calculate fair value. Certain unobservable inputs may, in isolation, have either
a directionally consistent or opposite impact on the fair value of the financial instrument for a given change in that input. An increase
to the net loss rate, servicing cost, or discount rate would decrease the fair value of the Company&#x2019;s loan receivables. When multiple
inputs are used within the valuation techniques for loan receivables, a change in one input in a certain direction may be offset by an
opposite change from another input.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company estimates the fair value of the promissory note related to acquisition using discounted cash flow model. The model uses inputs
including estimated cash flows and a discount rate.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following describes the primary inputs to the discounted cash flow models that require significant judgement:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Estimated
                                            losses are estimates of the principal payments that will not be repaid over the life of the
                                            loans, net of the expected principal recoveries on charged-off receivables. FlexShopper systems
                                            monitor collections and portfolio performance data that are used to continually refine the
                                            analytical models and statistical measures used in making marketing and underwriting decisions.
                                            Leveraging the data at the core of the business, the Company utilizes the models to estimate
                                            lifetime credit losses for loan receivables. Inputs to the models include expected cash flows,
                                            historical and current performance, and behavioral information. Management may also incorporate
                                            discretionary adjustments based on the Company&#x2019;s expectations of future credit performance.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Servicing
                                            costs &#x2013; Servicing costs applied to the expected cash flows of the portfolio reflect
                                            the Company estimate of the amount investors would incur to service the underlying assets
                                            for the remainder of their lives. Servicing costs are derived from the Company internal analysis
                                            of our cost structure considering the characteristics of the receivables and have been benchmarked
                                            against observable information on comparable assets in the marketplace.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Discount
                                            rates &#x2013; the discount rates utilized in the cash flow analyses reflect the Company estimates
                                            of the rates of return that investors would require when investing in financial instruments
                                            with similar risk and return characteristics.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table
presents a reconciliation of the beginning and ending balances for the years ended&#160;September 30, 2023&#160;and&#160;December 31,
2022:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months&lt;br/&gt; Ended &lt;br/&gt; September 30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
    Ended &lt;br/&gt; December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beginning balance&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,932,504&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,560,108&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Purchases of loan participation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;389,949&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,216,406&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Obligation of loan participation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(12,931&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,931&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Purchase of loan portfolio in Revolution Transaction&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-124; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,320,326&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan originations&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;42,789,600&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,519,303&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest and fees&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,731,851&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,680,080&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Collections&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(62,409,370&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(27,816,669&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Net charge off &lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,387,396&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,653,751&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Net
    change in fair value&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,645,675&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,093,770&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Ending balance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,679,882&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,932,504&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Included in loan revenues and fees, net of changes in fair value in the consolidated statements of operations.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;For
Level&#160;3&#160;assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table
presents quantitative information about the inputs used in the fair value measurement as of&#160;September 30, 2023&#160;and&#160;December
31, 2022:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Minimum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Maximum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;br/&gt;
    Average&lt;sup&gt;(2)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Minimum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Maximum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted&lt;br/&gt;
    Average&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 28%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Estimated losses&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.1&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;92.5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;36.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.0&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;92.4&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Servicing costs&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-125; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-126; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4.6&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-127; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-128; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4.5&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Discount rate&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-129; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-130; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;20.1&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-131; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-132; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21.0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Figure disclosed as a percentage of outstanding principal balance.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Other
relevant data as of&#160;September 30, 2023&#160;and&#160;December 31, 2022&#160;concerning loan receivables at fair value are as follows:&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Aggregate fair value of loan receivables
    that are 90 days or more past due&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,571,023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,147,585&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Unpaid principal balance of loan receivables
    that are 90 days or more past due&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;39,128,315&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;19,834,547&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Aggregate fair value of loan receivables in
    non-accrual status&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,434,514&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,947,224&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:FairValueAssetsMeasuredOnRecurringBasisTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company&#x2019;s financial instruments that are measured at fair value on a recurring basis as of September 30, 2023 and December 31,
2022 is as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Fair
    Value Measurement Using&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Carrying&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Financial
    instruments &#x2013; As of September 30, 2023 (1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    2&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    3&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan receivables at fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-116; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-117; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,679,882&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;46,113,207&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Promissory note related to acquisition&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-118; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-119; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,191,272&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,191,272&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Fair
    Value Measurement Using&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Carrying&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Financial
    instruments &#x2013; As of December 31, 2022 (1)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    2&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level
    3&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan receivables at fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-120; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-121; font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,932,504&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;42,747,668&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Promissory note related to acquisition&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-122; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-123; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,158,471&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,158,471&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loans payable under Basepoint&#160;Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:FairValueAssetsMeasuredOnRecurringBasisTextBlock>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c136" decimals="0" id="ix_0_fact" unitRef="usd">31679882</us-gaap:NotesAndLoansReceivableNetCurrent>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c137" decimals="0" id="ix_1_fact" unitRef="usd">46113207</us-gaap:NotesAndLoansReceivableNetCurrent>
    <fpay:PromissoryNoteRelatedToAcquisition1 contextRef="c136" decimals="0" id="ix_2_fact" unitRef="usd">3191272</fpay:PromissoryNoteRelatedToAcquisition1>
    <fpay:PromissoryNoteRelatedToAcquisition1 contextRef="c137" decimals="0" id="ix_3_fact" unitRef="usd">3191272</fpay:PromissoryNoteRelatedToAcquisition1>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c140" decimals="0" id="ix_4_fact" unitRef="usd">32932504</us-gaap:NotesAndLoansReceivableNetCurrent>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c141" decimals="0" id="ix_5_fact" unitRef="usd">42747668</us-gaap:NotesAndLoansReceivableNetCurrent>
    <fpay:PromissoryNoteRelatedToAcquisition1 contextRef="c140" decimals="0" id="ix_6_fact" unitRef="usd">3158471</fpay:PromissoryNoteRelatedToAcquisition1>
    <fpay:PromissoryNoteRelatedToAcquisition1 contextRef="c141" decimals="0" id="ix_7_fact" unitRef="usd">3158471</fpay:PromissoryNoteRelatedToAcquisition1>
    <us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock contextRef="c0">the following table
presents a reconciliation of the beginning and ending balances for the years ended&#160;September 30, 2023&#160;and&#160;December 31,
2022:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months&lt;br/&gt; Ended &lt;br/&gt; September 30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Year
    Ended &lt;br/&gt; December&#160;31,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Beginning balance&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,932,504&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,560,108&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Purchases of loan participation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;389,949&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,216,406&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Obligation of loan participation&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(12,931&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,931&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Purchase of loan portfolio in Revolution Transaction&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-124; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,320,326&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Loan originations&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;42,789,600&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,519,303&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest and fees&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,731,851&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,680,080&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Collections&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(62,409,370&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(27,816,669&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Net charge off &lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,387,396&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(10,653,751&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Net
    change in fair value&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,645,675&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,093,770&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Ending balance&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;31,679,882&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;32,932,504&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Included in loan revenues and fees, net of changes in fair value in the consolidated statements of operations.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c142" decimals="0" unitRef="usd">32932504</us-gaap:NotesAndLoansReceivableNetCurrent>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c143" decimals="0" unitRef="usd">3560108</us-gaap:NotesAndLoansReceivableNetCurrent>
    <fpay:PurchasesOfLoanParticipation contextRef="c144" decimals="0" unitRef="usd">389949</fpay:PurchasesOfLoanParticipation>
    <fpay:PurchasesOfLoanParticipation contextRef="c145" decimals="0" unitRef="usd">31216406</fpay:PurchasesOfLoanParticipation>
    <fpay:ObligationOfLoanParticipation contextRef="c144" decimals="0" unitRef="usd">-12931</fpay:ObligationOfLoanParticipation>
    <fpay:ObligationOfLoanParticipation contextRef="c145" decimals="0" unitRef="usd">12931</fpay:ObligationOfLoanParticipation>
    <fpay:PurchaseOfLoanPortfolioInRevolutionTransaction contextRef="c145" decimals="0" unitRef="usd">13320326</fpay:PurchaseOfLoanPortfolioInRevolutionTransaction>
    <fpay:LoanOriginations contextRef="c144" decimals="0" unitRef="usd">42789600</fpay:LoanOriginations>
    <fpay:LoanOriginations contextRef="c145" decimals="0" unitRef="usd">5519303</fpay:LoanOriginations>
    <fpay:InterestAndFees contextRef="c144" decimals="0" id="ix_8_fact" unitRef="usd">11731851</fpay:InterestAndFees>
    <fpay:InterestAndFees contextRef="c145" decimals="0" id="ix_9_fact" unitRef="usd">16680080</fpay:InterestAndFees>
    <fpay:Collections contextRef="c144" decimals="0" unitRef="usd">62409370</fpay:Collections>
    <fpay:Collections contextRef="c145" decimals="0" unitRef="usd">27816669</fpay:Collections>
    <fpay:NetChargeOff
      contextRef="c144"
      decimals="0"
      id="ix_10_fact"
      unitRef="usd">-10387396</fpay:NetChargeOff>
    <fpay:NetChargeOff
      contextRef="c145"
      decimals="0"
      id="ix_11_fact"
      unitRef="usd">-10653751</fpay:NetChargeOff>
    <us-gaap:AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions
      contextRef="c144"
      decimals="0"
      id="ix_12_fact"
      unitRef="usd">16645675</us-gaap:AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions>
    <us-gaap:AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions
      contextRef="c145"
      decimals="0"
      id="ix_13_fact"
      unitRef="usd">1093770</us-gaap:AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c146" decimals="0" unitRef="usd">31679882</us-gaap:NotesAndLoansReceivableNetCurrent>
    <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="c142" decimals="0" unitRef="usd">32932504</us-gaap:NotesAndLoansReceivableNetCurrent>
    <fpay:ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock contextRef="c0">the following table
presents quantitative information about the inputs used in the fair value measurement as of&#160;September 30, 2023&#160;and&#160;December
31, 2022:&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Minimum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Maximum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;br/&gt;
    Average&lt;sup&gt;(2)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Minimum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Maximum&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted&lt;br/&gt;
    Average&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 28%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Estimated losses&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.1&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;92.5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;36.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.0&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;92.4&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Servicing costs&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-125; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-126; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4.6&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-127; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-128; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4.5&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Discount rate&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-129; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-130; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;20.1&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-131; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-132; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;21.0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Figure disclosed as a percentage of outstanding principal balance.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</fpay:ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock>
    <fpay:PercentageOfEstimatedLosses
      contextRef="c147"
      decimals="3"
      id="ix_14_fact"
      unitRef="pure">0.001</fpay:PercentageOfEstimatedLosses>
    <fpay:PercentageOfEstimatedLosses
      contextRef="c148"
      decimals="3"
      id="ix_15_fact"
      unitRef="pure">0.925</fpay:PercentageOfEstimatedLosses>
    <fpay:PercentageOfEstimatedLosses
      contextRef="c149"
      decimals="3"
      id="ix_16_fact"
      unitRef="pure">0.368</fpay:PercentageOfEstimatedLosses>
    <fpay:PercentageOfEstimatedLosses
      contextRef="c150"
      decimals="3"
      id="ix_17_fact"
      unitRef="pure">0.02</fpay:PercentageOfEstimatedLosses>
    <fpay:PercentageOfEstimatedLosses
      contextRef="c151"
      decimals="3"
      id="ix_18_fact"
      unitRef="pure">0.924</fpay:PercentageOfEstimatedLosses>
    <fpay:PercentageOfEstimatedLosses
      contextRef="c152"
      decimals="3"
      id="ix_19_fact"
      unitRef="pure">0.408</fpay:PercentageOfEstimatedLosses>
    <us-gaap:PercentageOfWeightedAverageCostInventory
      contextRef="c149"
      decimals="3"
      id="ix_20_fact"
      unitRef="pure">0.046</us-gaap:PercentageOfWeightedAverageCostInventory>
    <us-gaap:PercentageOfWeightedAverageCostInventory contextRef="c152" decimals="3" unitRef="pure">0.045</us-gaap:PercentageOfWeightedAverageCostInventory>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent
      contextRef="c149"
      decimals="3"
      id="ix_21_fact"
      unitRef="pure">0.201</us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent contextRef="c152" decimals="3" unitRef="pure">0.21</us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent>
    <fpay:ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Other
relevant data as of&#160;September 30, 2023&#160;and&#160;December 31, 2022&#160;concerning loan receivables at fair value are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Aggregate fair value of loan receivables
    that are 90 days or more past due&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,571,023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,147,585&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Unpaid principal balance of loan receivables
    that are 90 days or more past due&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;39,128,315&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;19,834,547&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Aggregate fair value of loan receivables in
    non-accrual status&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;23,434,514&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,947,224&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</fpay:ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock>
    <us-gaap:FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference contextRef="c2" decimals="0" unitRef="usd">23571023</us-gaap:FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference>
    <us-gaap:FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference contextRef="c3" decimals="0" unitRef="usd">7147585</us-gaap:FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference>
    <us-gaap:FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference contextRef="c2" decimals="0" unitRef="usd">39128315</us-gaap:FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference>
    <us-gaap:FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference contextRef="c3" decimals="0" unitRef="usd">19834547</us-gaap:FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference>
    <us-gaap:FairValueOptionLoansHeldAsAssetsAggregateDifference contextRef="c2" decimals="0" unitRef="usd">23434514</us-gaap:FairValueOptionLoansHeldAsAssetsAggregateDifference>
    <us-gaap:FairValueOptionLoansHeldAsAssetsAggregateDifference contextRef="c3" decimals="0" unitRef="usd">6947224</us-gaap:FairValueOptionLoansHeldAsAssetsAggregateDifference>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Income
Taxes&lt;/b&gt; &#x2013; Deferred tax assets and liabilities are determined based on the estimated future tax effects of net operating loss
carryforwards and temporary differences between the tax bases of assets and liabilities and their respective financial reporting amounts
measured at the current enacted tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes
that it is not more likely than not that such assets will be recognized.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated
financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized
upon ultimate settlement. As of September 30, 2023, the Company had not recorded any unrecognized tax benefits. Interest and penalties
related to liabilities for uncertain tax positions will be charged to interest and operating expenses.&lt;/span&gt;&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <fpay:LargestBenefitPercentage contextRef="c0" decimals="2" unitRef="pure">0.50</fpay:LargestBenefitPercentage>
    <us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Reclassifications&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Certain
prior year/period balances have been reclassified to conform with the current year/period presentation. These reclassifications primarily
include separating the prepaid expenses, right of use asset and loan revenues and fees, net of changes in fair value as separate line
items. &#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;4.
LEASES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Refer
to Note 3 to these condensed consolidated financial statements for further information about the Company&#x2019;s revenue generating activities
as a lessor. All the Company&#x2019;s customer agreements are considered operating leases, and the Company currently does not have any
sales-type or direct financing leases as a lessor.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Lease
Commitments&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
January 2019, FlexShopper entered into a 108-month lease with an option for one additional five-year term for 21,622 square feet of office
space in Boca Raton, FL to accommodate FlexShopper&#x2019;s business and its employees. The monthly rent for this space is approximately
$31,500 with annual three percent increases throughout the initial 108-month lease term beginning on the anniversary of the commencement
date, which was September 18, 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
September 2021, FlexShopper entered into a 12-month lease for an office space for approximately 18 people at the Battery at SunTrust
Park at Georgia, Atlanta mainly to expand the sales team. This lease was renewed for another twelve-month period with a monthly rent
of approximately $8,800. This lease is accounted for under the practical expedient for leases with initial terms for 12 months or less,
and as such no related right of use asset or liability was recorded.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;As
part of the Revolution Transaction (See Note 14), 22 storefront lease agreements were acquired by FlexShopper. Some of those stores were
closed or transferred to franchisees after the Revolution Transaction. As of September 30, 2023, 20 storefront lease agreements belong
to FlexShopper. The stores are located in Alabama, Michigan, Nevada, and Oklahoma and are used to offer finance products to customers.
The monthly average rent for these stores is approximately $1,700 per month. These leases are accounted for under the practical expedient
for leases with initial terms for 12 months or less, and as such no related right of use asset or liability was recorded.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are included in the Company&#x2019;s
condensed consolidated balance sheets within the Right of use asset, net, Lease liability- current portion and Lease liabilities net
of current portion.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Supplemental
balance sheet information related to leases is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Balance
    Sheet Classification&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 45%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating Lease Asset&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 30%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Right of use asset, net&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,276,709&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,395,741&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance Lease Asset&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Right of use asset,
    net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,209&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,529&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total Lease Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,281,918&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,406,270&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating Lease Liability &#x2013; current portion&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Current Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;229,824&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;199,535&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance Lease Liability &#x2013; current portion&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Current Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,804&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,466&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating Lease Liability &#x2013; net of current
    portion&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Long Term Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,386,769&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,562,022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance Lease Liability
    &#x2013; net of current portion&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Long Term Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-133; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,600&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,623,397&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,774,623&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating
lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The Company
uses its incremental borrowing rate as the discount rate for its leases, as the implicit rate in the lease is not readily determinable.
The incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments,
and in economic environments where the leased asset is located. Operating lease assets also include any prepaid lease payments and lease
incentives. The lease terms include periods under options to extend or terminate the lease when it is reasonably certain that the Company
will exercise the option. The Company generally uses the base, non-cancelable, lease term when determining the lease assets and liabilities.
Under the short-term lease exception provided within ASC 842, the Company does not record a lease liability or right-of-use asset for
any leases that have a lease term of 12 months or less at commencement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company&#x2019;s leases:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    &lt;br/&gt; Average&lt;br/&gt; Discount &lt;br/&gt; Rate&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    &lt;br/&gt; Average&lt;br/&gt; Remaining&lt;br/&gt; Lease Term&lt;br/&gt; (in years)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13.03&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance Leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13.39&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating
lease expense is recognized on a straight-line basis over the lease term within operating expenses in the Company&#x2019;s consolidated
statements of operations. Finance lease expense is recognized over the lease term within interest expense and amortization in the Company&#x2019;s
consolidated statements of operations. The Company&#x2019;s total operating and finance lease expense all relate to lease costs amounted
to $96,453 and $290,056 for the three and nine months ended September 30, 2023, respectively, and $97,023 and $292,056 for the three
and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Supplemental
cash flow information related to operating leases is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine Months
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash payments for operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;311,137&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;302,075&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash payments for finance leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,308&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,388&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Below
is a summary of undiscounted operating lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the operating lease liabilities included in the consolidated balance sheet.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating&lt;br/&gt;
    Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;106,469&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;430,134&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;443,038&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;456,330&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2027&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;470,019&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2028 and thereafter&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;303,573&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total undiscounted cash flows&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,209,563&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less: interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(592,970&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Present value of lease
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,616,593&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Below
is a summary of undiscounted finance lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the finance lease liabilities included in the consolidated balance sheet.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance&lt;br/&gt;
    Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,391&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,782&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total undiscounted cash flows&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,173&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less: interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(369&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Present value of lease
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,804&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:AreaOfLand contextRef="c153" decimals="0" unitRef="sqft">21622</us-gaap:AreaOfLand>
    <us-gaap:PaymentsForRent contextRef="c154" decimals="0" unitRef="usd">31500</us-gaap:PaymentsForRent>
    <us-gaap:PaymentsForRent contextRef="c155" decimals="0" unitRef="usd">8800</us-gaap:PaymentsForRent>
    <fpay:OperatingLeasesRentExpenseMonthlyRent contextRef="c0" decimals="0" unitRef="usd">1700</fpay:OperatingLeasesRentExpenseMonthlyRent>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Supplemental
balance sheet information related to leases is as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Balance
    Sheet Classification&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 45%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating Lease Asset&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 30%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Right of use asset, net&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,276,709&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,395,741&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance Lease Asset&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Right of use asset,
    net&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,209&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,529&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total Lease Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,281,918&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,406,270&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating Lease Liability &#x2013; current portion&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Current Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;229,824&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;199,535&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance Lease Liability &#x2013; current portion&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Current Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,804&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,466&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating Lease Liability &#x2013; net of current
    portion&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Long Term Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,386,769&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,562,022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance Lease Liability
    &#x2013; net of current portion&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Long Term Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-133; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,600&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total Lease Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,623,397&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,774,623&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c2" decimals="0" unitRef="usd">1276709</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c3" decimals="0" unitRef="usd">1395741</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:FinanceLeaseRightOfUseAsset contextRef="c2" decimals="0" unitRef="usd">5209</us-gaap:FinanceLeaseRightOfUseAsset>
    <us-gaap:FinanceLeaseRightOfUseAsset contextRef="c3" decimals="0" unitRef="usd">10529</us-gaap:FinanceLeaseRightOfUseAsset>
    <fpay:LeaseAssets contextRef="c2" decimals="0" unitRef="usd">1281918</fpay:LeaseAssets>
    <fpay:LeaseAssets contextRef="c3" decimals="0" unitRef="usd">1406270</fpay:LeaseAssets>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c2" decimals="0" unitRef="usd">229824</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c3" decimals="0" unitRef="usd">199535</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:FinanceLeaseLiabilityCurrent contextRef="c2" decimals="0" unitRef="usd">6804</us-gaap:FinanceLeaseLiabilityCurrent>
    <us-gaap:FinanceLeaseLiabilityCurrent contextRef="c3" decimals="0" unitRef="usd">8466</us-gaap:FinanceLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c2" decimals="0" unitRef="usd">1386769</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c3" decimals="0" unitRef="usd">1562022</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:FinanceLeaseLiabilityNoncurrent contextRef="c3" decimals="0" unitRef="usd">4600</us-gaap:FinanceLeaseLiabilityNoncurrent>
    <fpay:LeaseLiabilities contextRef="c2" decimals="0" unitRef="usd">1623397</fpay:LeaseLiabilities>
    <fpay:LeaseLiabilities contextRef="c3" decimals="0" unitRef="usd">1774623</fpay:LeaseLiabilities>
    <fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company&#x2019;s leases:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    &lt;br/&gt; Average&lt;br/&gt; Discount &lt;br/&gt; Rate&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted
    &lt;br/&gt; Average&lt;br/&gt; Remaining&lt;br/&gt; Lease Term&lt;br/&gt; (in years)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13.03&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance Leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13.39&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c2" decimals="4" unitRef="pure">0.1303</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c2">P5Y</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent contextRef="c2" decimals="4" unitRef="pure">0.1339</us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:LesseeFinanceLeaseRemainingLeaseTerm contextRef="c2">P1Y</us-gaap:LesseeFinanceLeaseRemainingLeaseTerm>
    <us-gaap:LeaseCost contextRef="c10" decimals="0" unitRef="usd">96453</us-gaap:LeaseCost>
    <us-gaap:LeaseCost contextRef="c0" decimals="0" unitRef="usd">290056</us-gaap:LeaseCost>
    <us-gaap:LeaseCost contextRef="c11" decimals="0" unitRef="usd">97023</us-gaap:LeaseCost>
    <us-gaap:LeaseCost contextRef="c12" decimals="0" unitRef="usd">292056</us-gaap:LeaseCost>
    <us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Supplemental
cash flow information related to operating leases is as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine Months
    ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash payments for operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;311,137&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;302,075&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash payments for finance leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,308&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,388&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock>
    <us-gaap:OperatingLeasePayments contextRef="c0" decimals="0" unitRef="usd">311137</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments contextRef="c12" decimals="0" unitRef="usd">302075</us-gaap:OperatingLeasePayments>
    <us-gaap:FinanceLeasePrincipalPayments contextRef="c0" decimals="0" unitRef="usd">7308</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:FinanceLeasePrincipalPayments contextRef="c12" decimals="0" unitRef="usd">8388</us-gaap:FinanceLeasePrincipalPayments>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Below
is a summary of undiscounted operating lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the operating lease liabilities included in the consolidated balance sheet.&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Operating&lt;br/&gt;
    Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;106,469&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;430,134&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;443,038&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;456,330&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2027&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;470,019&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2028 and thereafter&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;303,573&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total undiscounted cash flows&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,209,563&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less: interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(592,970&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Present value of lease
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,616,593&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear contextRef="c2" decimals="0" unitRef="usd">106469</us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="c2" decimals="0" unitRef="usd">430134</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="c2" decimals="0" unitRef="usd">443038</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="c2" decimals="0" unitRef="usd">456330</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="c2" decimals="0" unitRef="usd">470019</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive contextRef="c2" decimals="0" unitRef="usd">303573</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="c2" decimals="0" unitRef="usd">2209563</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="c2" decimals="0" unitRef="usd">592970</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability contextRef="c2" decimals="0" unitRef="usd">1616593</us-gaap:OperatingLeaseLiability>
    <fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Below
is a summary of undiscounted finance lease liabilities as of September 30, 2023. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the finance lease liabilities included in the consolidated balance sheet.&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Finance&lt;br/&gt;
    Leases&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,391&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,782&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total undiscounted cash flows&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,173&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less: interest&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(369&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Present value of lease
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;6,804&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities>
    <us-gaap:FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear contextRef="c2" decimals="0" unitRef="usd">2391</us-gaap:FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear>
    <us-gaap:FinanceLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="c2" decimals="0" unitRef="usd">4782</us-gaap:FinanceLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:FinanceLeaseLiabilityPaymentsDue contextRef="c2" decimals="0" unitRef="usd">7173</us-gaap:FinanceLeaseLiabilityPaymentsDue>
    <us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount contextRef="c2" decimals="0" unitRef="usd">369</us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:FinanceLeaseLiability contextRef="c2" decimals="0" unitRef="usd">6804</us-gaap:FinanceLeaseLiability>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;5.
PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Property
and equipment consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Estimated&lt;br/&gt;
    Useful Lives&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Furniture, fixtures and vehicle&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2-5 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;395,868&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;395,468&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Website and internal use software&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;24,296,749&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;20,542,457&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Computers and software&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3-7 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,483,230&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,672,103&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;29,175,847&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;24,610,028&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less: accumulated depreciation
    and amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(20,164,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(16,523,166&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,011,047&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,086,862&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Depreciation
and amortization expense for property and equipment was $1,271,217 and $3,641,635 for the three and nine months ended September 30, 2023,
respectively, and $1,081,204 and $2,929,335 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Property
and equipment consist of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Estimated&lt;br/&gt;
    Useful Lives&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December&#160;31,&lt;br/&gt;
    2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Furniture, fixtures and vehicle&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2-5 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;395,868&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;395,468&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Website and internal use software&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;24,296,749&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;20,542,457&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Computers and software&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3-7 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4,483,230&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3,672,103&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;29,175,847&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;24,610,028&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less: accumulated depreciation
    and amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(20,164,800&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(16,523,166&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;9,011,047&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;8,086,862&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c156">P2Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c157">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c158" decimals="0" unitRef="usd">395868</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c159" decimals="0" unitRef="usd">395468</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c160">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c160" decimals="0" unitRef="usd">24296749</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c161" decimals="0" unitRef="usd">20542457</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c162">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c163">P7Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c164" decimals="0" unitRef="usd">4483230</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c165" decimals="0" unitRef="usd">3672103</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c2" decimals="0" unitRef="usd">29175847</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c3" decimals="0" unitRef="usd">24610028</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c2" decimals="0" unitRef="usd">20164800</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c3" decimals="0" unitRef="usd">16523166</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" unitRef="usd">9011047</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c3" decimals="0" unitRef="usd">8086862</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c10" decimals="0" unitRef="usd">1271217</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c0" decimals="0" unitRef="usd">3641635</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c11" decimals="0" unitRef="usd">1081204</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c12" decimals="0" unitRef="usd">2929335</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;6.&lt;/b&gt;&#160;&lt;b&gt;INTANGIBLE
ASSETS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table provides a summary of our intangible assets:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Estimated
    &lt;br/&gt; Useful Life&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Gross&#160;Carrying&lt;br/&gt;
    Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated
    &lt;br/&gt; Amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net&#160;Carrying
    &lt;br/&gt; Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 51%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Patent&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;30,760&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(30,760&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Franchisee contract-based agreements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,744,367&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,062,029&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,682,338&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Liberty Loan brand&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;340,218&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(28,350&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;311,868&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-compete agreements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;86,113&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(7,180&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;78,933&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non contractual customer relationships&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,952,371&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(325,400&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,626,971&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Customer list&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;184,825&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(51,340&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;133,485&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;15,338,654&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,505,059&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,833,595&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31, 2022&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Estimated
    &lt;br/&gt; Useful Life&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Gross&#160;Carrying&lt;br/&gt;
    Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated
    &lt;br/&gt; Amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net&#160;Carrying
    &lt;br/&gt; Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Patent&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;30,760&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(28,876&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,884&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Franchisee contract-based agreements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,744,367&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(106,203&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,638,164&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Liberty Loan brand&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;340,218&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(2,835&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;337,383&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-compete agreements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;86,113&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(718&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;85,395&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non contractual customer relationships&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,952,371&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(32,540&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,919,831&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Customer list&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;184,825&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(5,133&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;179,692&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;15,338,654&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(176,305&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;15,162,349&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Depreciation
and amortization expense for intangible assets was $442,636 and $1,328,754 for the three and nine months ended September 30, 2023, respectively,
and $769 and $2,307 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;As
of September 30, 2023, future estimated amortization expense related to identifiable intangible assets over the next five years is set
forth in the following table:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amortization&lt;br/&gt;
    Expense&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023 (three months remaining)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;442,290&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,769,160&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,764,026&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,707,552&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2027&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,675,012&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,358,040&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:IntangibleAssetsDisclosureTextBlock>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table provides a summary of our intangible assets:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Estimated
    &lt;br/&gt; Useful Life&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Gross&#160;Carrying&lt;br/&gt;
    Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated
    &lt;br/&gt; Amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net&#160;Carrying
    &lt;br/&gt; Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 51%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Patent&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;30,760&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(30,760&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Franchisee contract-based agreements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,744,367&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,062,029&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;11,682,338&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Liberty Loan brand&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;340,218&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(28,350&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;311,868&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-compete agreements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;86,113&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(7,180&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;78,933&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non contractual customer relationships&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,952,371&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(325,400&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,626,971&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Customer list&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;184,825&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(51,340&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;133,485&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;15,338,654&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(1,505,059&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;13,833,595&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="13" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31, 2022&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Estimated
    &lt;br/&gt; Useful Life&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Gross&#160;Carrying&lt;br/&gt;
    Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Accumulated
    &lt;br/&gt; Amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Net&#160;Carrying
    &lt;br/&gt; Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Patent&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;30,760&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(28,876&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,884&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Franchisee contract-based agreements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,744,367&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(106,203&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;12,638,164&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Liberty Loan brand&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;340,218&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(2,835&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;337,383&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-compete agreements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;86,113&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(718&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;85,395&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non contractual customer relationships&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,952,371&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(32,540&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,919,831&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Customer list&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;184,825&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(5,133&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;179,692&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;15,338,654&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(176,305&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;15,162,349&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c166">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c166" decimals="0" unitRef="usd">30760</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c166" decimals="0" unitRef="usd">-30760</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c167">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c167" decimals="0" unitRef="usd">12744367</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c167" decimals="0" unitRef="usd">-1062029</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c167" decimals="0" unitRef="usd">11682338</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c168">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c168" decimals="0" unitRef="usd">340218</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c168" decimals="0" unitRef="usd">-28350</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c168" decimals="0" unitRef="usd">311868</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c169">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c169" decimals="0" unitRef="usd">86113</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c169" decimals="0" unitRef="usd">-7180</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c169" decimals="0" unitRef="usd">78933</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c170">P5Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c170" decimals="0" unitRef="usd">1952371</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c170" decimals="0" unitRef="usd">-325400</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c170" decimals="0" unitRef="usd">1626971</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c171">P3Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c171" decimals="0" unitRef="usd">184825</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c171" decimals="0" unitRef="usd">-51340</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c171" decimals="0" unitRef="usd">133485</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c2" decimals="0" unitRef="usd">15338654</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c2" decimals="0" unitRef="usd">-1505059</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c2" decimals="0" unitRef="usd">13833595</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c172">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c172" decimals="0" unitRef="usd">30760</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c172" decimals="0" unitRef="usd">-28876</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c172" decimals="0" unitRef="usd">1884</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c173">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c173" decimals="0" unitRef="usd">12744367</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c173" decimals="0" unitRef="usd">-106203</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c173" decimals="0" unitRef="usd">12638164</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c174">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c174" decimals="0" unitRef="usd">340218</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c174" decimals="0" unitRef="usd">-2835</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c174" decimals="0" unitRef="usd">337383</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c175">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c175" decimals="0" unitRef="usd">86113</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c175" decimals="0" unitRef="usd">-718</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c175" decimals="0" unitRef="usd">85395</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c176">P5Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c176" decimals="0" unitRef="usd">1952371</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c176" decimals="0" unitRef="usd">-32540</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c176" decimals="0" unitRef="usd">1919831</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c177">P3Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c177" decimals="0" unitRef="usd">184825</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c177" decimals="0" unitRef="usd">-5133</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c177" decimals="0" unitRef="usd">179692</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="c3" decimals="0" unitRef="usd">15338654</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="c3" decimals="0" unitRef="usd">-176305</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="c3" decimals="0" unitRef="usd">15162349</us-gaap:IntangibleAssetsNetExcludingGoodwill>
    <us-gaap:AmortizationOfIntangibleAssets contextRef="c10" decimals="0" unitRef="usd">442636</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets contextRef="c0" decimals="0" unitRef="usd">1328754</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets contextRef="c11" decimals="0" unitRef="usd">769</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets contextRef="c12" decimals="0" unitRef="usd">2307</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;As
of September 30, 2023, future estimated amortization expense related to identifiable intangible assets over the next five years is set
forth in the following table:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amortization&lt;br/&gt;
    Expense&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023 (three months remaining)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;442,290&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,769,160&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,764,026&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,707,552&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2027&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,675,012&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;7,358,040&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear contextRef="c2" decimals="0" unitRef="usd">442290</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths contextRef="c2" decimals="0" unitRef="usd">1769160</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo contextRef="c2" decimals="0" unitRef="usd">1764026</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree contextRef="c2" decimals="0" unitRef="usd">1707552</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour contextRef="c2" decimals="0" unitRef="usd">1675012</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="c2" decimals="0" unitRef="usd">7358040</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:DebtDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;7.
PROMISSORY NOTES-RELATED PARTIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;122
Partners Note - &lt;/b&gt;On January 25, 2019, FlexShopper, LLC (the &#x201c;Promissory Note Borrower&#x201d;) entered into a subordinated debt
financing letter agreement with 122 Partners, LLC, as lender, pursuant to which the Promissory Note Borrower issued a subordinated promissory
note to 122 Partners, LLC (the &#x201c;122 Partners Note&#x201d;) in the principal amount of $1,000,000. H. Russell Heiser, Jr. (&#x201c;Mr.
Heiser&#x201d;), FlexShopper&#x2019;s Chief Executive Officer, is a member of 122 Partners, LLC. Payment of the principal amount and accrued
interest under the 122 Partners Note was due and payable by the Promissory Note Borrower on April 30, 2020 and the Promissory Note Borrower
can prepay principal and interest at any time without penalty. Obligations under the 122 Partners Note were subordinated to obligations
under the Credit Agreement. The 122 Partners Note was subject to customary representations and warranties and events of default. If an
event of default occurs and is continuing, the Promissory Note Borrower may be required to repay all amounts outstanding under the 122
Partners Note. Obligations under the 122 Partners Note were secured by substantially all of the Promissory Note Borrower&#x2019;s assets,
subject to the senior rights of the lenders under the Credit Agreement. On April 30, 2020, pursuant to an amendment to the subordinated
debt financing letter agreement, the Promissory Note Borrower and 122 Partners, LLC agreed to extend the maturity date of the 122 Partners
Note to April 30, 2021. On March 22, 2021, the Promissory Note Borrower executed a second amendment to the 122 Partners Note such that
the maturity date of the 122 Partners Note was extended to April 1, 2022. On June 30, 2022, the Promissory Note Borrower executed a third
amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note was extended to April 1, 2023. On March 30, 2023,
the Promissory Note Borrower executed a fourth amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note
was extended from April 1, 2023 to October 1, 2023. On September 6, 2023, the Promissory Note Borrower paid all the principal and interest
outstanding as of that date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Interest
paid for the 122 Partner Note was $58,020 and $163,183 for the three and nine months ended September 30, 2023, respectively, and $45,278
and $147,422 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Interest
expensed for the 122 Partner Note was $40,335 and $145,357 for the three and nine months ended September 30, 2023, respectively, and
$46,530 and $151,521 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;NRNS
Note - &lt;/b&gt;FlexShopper LLC (the &#x201c;Promissory Note Borrower&#x201d;) previously entered into letter agreements with NRNS Capital Holdings
LLC (&#x201c;NRNS&#x201d;), the manager of which is the Chairman of the Company&#x2019;s Board of Directors, pursuant to which the Promissory
Note Borrower issued subordinated promissory notes to NRNS (the &#x201c;NRNS Note&#x201d;) in the total principal amount of $3,750,000.
Payment of principal and accrued interest under the NRNS Note was due and payable by the Promissory Note Borrower on June 30, 2021 and
the Promissory Note Borrower can prepay principal and interest at any time without penalty. At September 30, 2023, amounts outstanding
under the NRNS Note bear interest at a rate of 21.44%. Obligations under the NRNS Note are subordinated to obligations under the Credit
Agreement. The NRNS Note is subject to customary representations and warranties and events of default. If an event of default occurs
and is continuing, the Promissory Note Borrower may be required to repay all amounts outstanding under the NRNS Note. Obligations under
the NRNS Note is secured by substantially all of the Promissory Note Borrower&#x2019;s assets, subject to rights of the lenders under
the Credit Agreement. On March 22, 2021, the Promissory Note Borrower executed an amendment to the NRNS Note such that the maturity date
was extended to April 1, 2022. On February 2, 2022, the Promissory Note Borrower executed another amendment to the NRNS Note. This last
amendment extended the maturity date from April 1, 2022 to July 1, 2024 and increased the credit commitment from $3,750,000 to $11,000,000.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On
June 29, 2023, the Company, the Promissory Note Borrower, NRNS, Mr. Heiser and PITA Holdings, LLC (&#x201c;PITA&#x201d;) entered into an
Amendment to Subordinated Debt and Warrants to Purchase Common Stock (the &#x201c;Amendment&#x201d;), pursuant to which, among other things,
the parties agreed to extend the maturity date of the NRNS Note from July 1, 2024 to July 1, 2025. In order to induce NRNS to enter into
the Amendment, the Company extended the expiration date of certain warrants (See Note 9). The cost of the warrant modification was $917,581
and was recorded as a deferred debt cost of NRNS note. No other changes were made to such NRNS Note.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Principal
and accrued and unpaid interest outstanding on the NRNS Note was $10,942,009 as of September 30, 2023 and $10,941,629 as of December
31, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Interest
paid for the NRNS Note was $585,334 and $1,715,838 for the three and nine months ended September 30, 2023, respectively, and $486,739
and $1,020,523 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Interest
expensed for the NRNS Note was $587,230 and $1,716,217 for the three and nine months ended September 30, 2023, respectively, and $500,201
and $1,144,646 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amounts
payable under the promissory notes are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Debt&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;192,009&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-134; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,750,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c178" decimals="0" unitRef="usd">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:InterestExpenseOther contextRef="c10" decimals="0" unitRef="usd">58020</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c0" decimals="0" unitRef="usd">163183</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c11" decimals="0" unitRef="usd">45278</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c12" decimals="0" unitRef="usd">147422</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseDebt contextRef="c10" decimals="0" unitRef="usd">40335</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c0" decimals="0" unitRef="usd">145357</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c11" decimals="0" unitRef="usd">46530</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c12" decimals="0" unitRef="usd">151521</us-gaap:InterestExpenseDebt>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c179" decimals="0" unitRef="usd">3750000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:ShortTermDebtPercentageBearingFixedInterestRate contextRef="c179" decimals="4" unitRef="pure">0.2144</us-gaap:ShortTermDebtPercentageBearingFixedInterestRate>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c180">2022-04-01</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c181">2024-07-01</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:LineOfCreditFacilityCommitmentFeeAmount contextRef="c180" decimals="0" unitRef="usd">3750000</us-gaap:LineOfCreditFacilityCommitmentFeeAmount>
    <us-gaap:LineOfCreditFacilityCommitmentFeeAmount contextRef="c181" decimals="0" unitRef="usd">11000000</us-gaap:LineOfCreditFacilityCommitmentFeeAmount>
    <us-gaap:WriteOffOfDeferredDebtIssuanceCost contextRef="c0" decimals="0" unitRef="usd">917581</us-gaap:WriteOffOfDeferredDebtIssuanceCost>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c182" decimals="0" unitRef="usd">10942009</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c183" decimals="0" unitRef="usd">10941629</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:InterestExpenseOther contextRef="c184" decimals="0" unitRef="usd">585334</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c185" decimals="0" unitRef="usd">1715838</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c186" decimals="0" unitRef="usd">486739</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c187" decimals="0" unitRef="usd">1020523</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseDebt contextRef="c184" decimals="0" unitRef="usd">587230</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c185" decimals="0" unitRef="usd">1716217</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c186" decimals="0" unitRef="usd">500201</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c187" decimals="0" unitRef="usd">1144646</us-gaap:InterestExpenseDebt>
    <fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Amounts
payable under the promissory notes are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Debt&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;192,009&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-134; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;10,750,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="c188" decimals="0" unitRef="usd">192009</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="c190" decimals="0" unitRef="usd">10750000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <fpay:LoanPayableDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;8.
LOAN PAYABLE UNDER CREDIT AGREEMENT&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On
March 6, 2015, FlexShopper, through a wholly-owned subsidiary (&#x201c;Borrower&#x201d;), entered into a credit agreement (as amended from
time-to-time, the &#x201c;Credit Agreement&#x201d;) with Wells Fargo Bank, National Association as paying agent, various lenders from time
to time party thereto and WE 2014-1, LLC, an affiliate of Waterfall Asset Management, LLC, as administrative agent and lender (&#x201c;Lender&#x201d;).
The Borrower is permitted to borrow funds under the Credit Agreement based on FlexShopper&#x2019;s cash on hand and the Amortized Order
Value of its Eligible Leases (as such terms are defined in the Credit Agreement) less certain deductions described in the Credit Agreement.
Under the terms of the Credit Agreement, subject to the satisfaction of certain conditions, the Borrower may borrow up to $57,500,000
from the Lender until the Commitment Termination Date and must repay all borrowed amounts one year thereafter, on the date that is 12
months following the Commitment Termination Date (unless such amounts become due or payable on an earlier date pursuant to the terms
of the Credit Agreement). The Lender was granted a security interest in certain leases and loans as collateral under this Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On
January 29, 2021, the Company and the Lender signed an Omnibus Amendment to the Credit Agreement. This Amendment extended the Commitment
Termination Date to April 1, 2024, amended other covenant requirements, partially removed indebtedness covenants and amended eligibility
rules. The interest rate charged on amounts borrowed is LIBOR plus 11% per annum. The Company paid the Lender a fee of $237,000 in consideration
of the execution of this Omnibus Amendment. At September, 2023, amounts borrowed bear interest at 16.44%.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On
March 8, 2022, pursuant to Amendment No. 15 to Credit Agreement, the Commitment Amount was increased to be up to $82,500,000. The incremental
increase in the Commitment Amount was provided by WE 2022-1, LLC, as an additional lender under the Credit Agreement. WE 2022-1, LLC
is an affiliate of Waterfall Asset Management, LLC. No other changes were made to the credit agreement. As of July 1, 2022, WE 2022-1,
LLC assigned 100% of its Commitment and all Loans to WE 2014-1, LLC. Effective September 27, 2022, WE 2014-1, LLC assigned 100% of its
Commitments and all Loans to Powerscourt Investments 32, LP, an affiliate of Waterfall Asset Management, LLC.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On
October 21, 2022, pursuant to Amendment No. 16 to Credit Agreement, the Commitment Amount was increased to be up to $110,000,000. This
amendment also replaced LIBOR references in the Credit Agreement with SOFR (Secured Overnight Financing Rate), as the basis for our interest
payments under the Credit Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On
June 7, 2023, pursuant to Amendment No. 17 to the Credit Agreement, the administrative agent and lender consented, on a one-time basis,
to the formation of a new subsidiary, Flex TX, LLC, and to the Company&#x2019;s execution and performance of the Revolution Agreements
(as defined below) between the Company and BP Fundco, LLC to incur certain indebtedness and grant a security interest in certain of its
assets in connection with (i) a Limited Payment Guaranty (Flex Revolution Loan) between the Company and BP Fundo, LLC and (ii) a Pledge
Agreement among the Company, Flex Revolution, LLC and BP Fundco, LLC (collectively, the &#x201c;Revolution Agreements&#x201d;). No other
changes were made to the Credit Agreement.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Credit Agreement provides that FlexShopper may not incur additional indebtedness (other than expressly permitted indebtedness) without
the permission of the Lender and also prohibits payments of cash dividends on common stock. Additionally, the Credit Agreement includes
covenants requiring FlexShopper to maintain a minimum amount of Equity Book Value, maintain a minimum amount of liquidity and cash and
maintain a certain ratio of Consolidated Total Debt to Equity Book Value (each capitalized term, as defined in the Credit Agreement).
Upon a Permitted Change of Control (as defined in the Credit Agreement), FlexShopper must refinance the debt under the Credit Agreement,
subject to the payment of an early termination fee. A summary of the covenant requirements, and FlexShopper&#x2019;s actual results at
September 30, 2023, follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September&#160;30,&#160;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Required&lt;br/&gt;
    Covenant&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Actual
    &lt;br/&gt; Position&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Equity Book Value not less than&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,452,246&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;28,601,812&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Liquidity greater than&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,732,483&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash greater than&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,737,809&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Consolidated Total Debt to Equity Book Value
    ratio not to exceed&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.77&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest, breaches
or defaults under the terms of the Credit Agreement and related agreements entered into with the Lender, breaches of representations,
warranties or certifications made by or on behalf of FlexShopper in the Credit Agreement and related documents (including certain financial
and expense covenants), deficiencies in the borrowing base, certain judgments against FlexShopper and bankruptcy events.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company borrowed under the Credit Agreement $5,050,000 and $7,800,000 for the three and nine months ended September 30, 2023, respectively,
and $15,055,000 and $32,855,000 for the three and nine months ended September 30, 2022, respectively. The Company repaid under the Credit
Agreement $0 and $2,795,000 for the three and nine months ended September 30, 2023, respectively, and $4,605,000 and $5,730,000 for the
three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Interest
expense incurred under the Credit Agreement amounted to $3,503,486 and $10,115,009 for the three and nine months ended September 30,
2023, respectively, and $2,426,513 and $5,874,504 for the three and nine months ended September 30, 2022, respectively. The outstanding
balance under the Credit Agreement was $86,205,000 as of September 30, 2023 and was $81,200,000 as of December 31, 2022. Such amount
is presented in the consolidated balance sheets net of unamortized issuance costs of $141,148 and $352,252 as of September 30, 2023 and
December 31, 2022, respectively. Interest is payable monthly on the outstanding balance of the amounts borrowed. No principal is expected
to be repaid in the next twelve months due to the Commitment Termination Date having been extended to April 1, 2024, or from reductions
in the borrowing base. The Company must repay all borrowed amounts one year after the Commitment Termination Date. Accordingly, all principal
is shown as a non-current liability at September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Since
October 2022, the Company has been entering into Interest Rate Cap Agreements with AXOS bank, a financial institution not related with
the Lender of the Credit Agreement. These agreements cap the variable portion (one month SOFR) of the Credit Agreement interest rate
to 4%, which reduce the Company&#x2019;s exposure to additional increases in interest rates.&lt;/span&gt;&lt;/p&gt;</fpay:LoanPayableDisclosureTextBlock>
    <us-gaap:OtherBorrowings contextRef="c191" decimals="0" unitRef="usd">57500000</us-gaap:OtherBorrowings>
    <us-gaap:DebtInstrumentInterestRateDuringPeriod contextRef="c192" decimals="2" unitRef="pure">0.11</us-gaap:DebtInstrumentInterestRateDuringPeriod>
    <fpay:LenderFee contextRef="c193" decimals="0" unitRef="usd">237000</fpay:LenderFee>
    <fpay:BearInterestRate. contextRef="c0" decimals="4" unitRef="pure">0.1644</fpay:BearInterestRate.>
    <fpay:IncreasedCommitmentAmount contextRef="c194" decimals="0" unitRef="usd">82500000</fpay:IncreasedCommitmentAmount>
    <fpay:LoansPercentage contextRef="c195" decimals="2" unitRef="pure">1</fpay:LoansPercentage>
    <fpay:LoansPercentage contextRef="c196" decimals="2" unitRef="pure">1</fpay:LoansPercentage>
    <us-gaap:DebtInstrumentPeriodicPayment contextRef="c197" decimals="0" unitRef="usd">110000000</us-gaap:DebtInstrumentPeriodicPayment>
    <fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults contextRef="c0">A summary of the covenant requirements, and FlexShopper&#x2019;s actual results at
September 30, 2023, follows:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September&#160;30,&#160;2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Required&lt;br/&gt;
    Covenant&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Actual
    &lt;br/&gt; Position&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Equity Book Value not less than&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;16,452,246&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;28,601,812&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Liquidity greater than&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,732,483&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Cash greater than&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5,737,809&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Consolidated Total Debt to Equity Book Value
    ratio not to exceed&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;5.25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.77&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults>
    <us-gaap:StockholdersEquity contextRef="c204" decimals="0" unitRef="usd">16452246</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c205" decimals="0" unitRef="usd">28601812</us-gaap:StockholdersEquity>
    <fpay:LiquidityGreaterThanAmount contextRef="c204" decimals="0" unitRef="usd">1500000</fpay:LiquidityGreaterThanAmount>
    <fpay:LiquidityGreaterThanAmount contextRef="c205" decimals="0" unitRef="usd">5732483</fpay:LiquidityGreaterThanAmount>
    <us-gaap:Cash contextRef="c204" decimals="0" unitRef="usd">500000</us-gaap:Cash>
    <us-gaap:Cash contextRef="c205" decimals="0" unitRef="usd">5737809</us-gaap:Cash>
    <fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed contextRef="c206" decimals="2" unitRef="usdPershares">5.25</fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed>
    <fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed contextRef="c207" decimals="2" unitRef="usdPershares">3.77</fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="c10" decimals="0" unitRef="usd">5050000</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="c0" decimals="0" unitRef="usd">7800000</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="c11" decimals="0" unitRef="usd">15055000</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="c12" decimals="0" unitRef="usd">32855000</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:RepaymentsOfDebt contextRef="c10" decimals="0" unitRef="usd">0</us-gaap:RepaymentsOfDebt>
    <us-gaap:RepaymentsOfDebt contextRef="c0" decimals="0" unitRef="usd">2795000</us-gaap:RepaymentsOfDebt>
    <us-gaap:RepaymentsOfDebt contextRef="c11" decimals="0" unitRef="usd">4605000</us-gaap:RepaymentsOfDebt>
    <us-gaap:RepaymentsOfDebt contextRef="c12" decimals="0" unitRef="usd">5730000</us-gaap:RepaymentsOfDebt>
    <us-gaap:InterestExpense contextRef="c198" decimals="0" unitRef="usd">3503486</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c199" decimals="0" unitRef="usd">10115009</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c200" decimals="0" unitRef="usd">2426513</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c201" decimals="0" unitRef="usd">5874504</us-gaap:InterestExpense>
    <us-gaap:LettersOfCreditOutstandingAmount contextRef="c202" decimals="0" unitRef="usd">86205000</us-gaap:LettersOfCreditOutstandingAmount>
    <us-gaap:LettersOfCreditOutstandingAmount contextRef="c203" decimals="0" unitRef="usd">81200000</us-gaap:LettersOfCreditOutstandingAmount>
    <us-gaap:UnamortizedDebtIssuanceExpense contextRef="c202" decimals="0" unitRef="usd">141148</us-gaap:UnamortizedDebtIssuanceExpense>
    <us-gaap:UnamortizedDebtIssuanceExpense contextRef="c203" decimals="0" unitRef="usd">352252</us-gaap:UnamortizedDebtIssuanceExpense>
    <fpay:CreditAgreementInterestRate contextRef="c0" decimals="2" unitRef="pure">0.04</fpay:CreditAgreementInterestRate>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;9.
CAPITAL STRUCTURE&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company&#x2019;s capital structure consists of preferred and common stock as described below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Preferred
Stock&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company is authorized to issue 500,000 shares of $0.001 par value preferred stock. Of this amount, 250,000 shares have been designated
as Series 1 Convertible Preferred Stock and 25,000 shares have been designated as Series 2 Convertible Preferred Stock. The Company&#x2019;s
Board of Directors determines the rights and preferences of the Company&#x2019;s preferred stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 37.4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Series
                                            1 Convertible Preferred Stock&lt;/span&gt; &lt;b&gt;&#x2013;&lt;/b&gt; Series 1 Convertible Preferred Stock ranks
                                            senior to common stock upon liquidation.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;As
of September 30, 2023, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&#x2019;s
common stock, subject to certain anti-dilution rights. The holders of the Series 1 Convertible Preferred Stock have the option to convert
the shares to common stock at any time. Upon conversion, all accumulated and unpaid dividends, if any, will be paid as additional shares
of common stock. The holders of Series 1 Convertible Preferred Stock have the same dividend rights as holders of common stock, as if
the Series 1 Convertible Preferred Stock had been converted to common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;As
of September 30, 2023, there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,231
shares of common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Series 2 Convertible Preferred Stock&lt;/span&gt; &lt;b&gt;&#x2013;&lt;/b&gt; The Company sold to B2 FIE V LLC (the &#x201c;Investor&#x201d;), an entity affiliated with Pacific Investment Management Company LLC, 20,000 shares of Series 2 Convertible Preferred Stock (&#x201c;Series 2 Preferred Stock&#x201d;) for gross proceeds of $20.0 million. The Company sold an additional 1,952 shares of Series 2 Preferred Stock to a different investor for gross proceeds of $1.95 million at a subsequent closing.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Series 2 Preferred Shares were sold for $1,000 per share (the &#x201c;Stated Value&#x201d;) and accrue dividends on the Stated Value at
an annual rate of 10% compounded annually. Cumulative accrued dividends as of September 30, 2023 totaled $22,118,558. As of September
30, 2023, each Series 2 Preferred Share was convertible into approximately 266&#160;shares of common stock; however, the conversion rate
is subject to further increase pursuant to a weighted average anti-dilution provision. The holders of the Series 2 Preferred Stock have
the option to convert such shares into shares of common stock and have the right to vote with holders of common stock on an as-converted
basis. If the average closing price during any 45-day consecutive trading day period or change of control transaction values the common
stock at a price equal to or greater than $23.00 per share, then conversion shall be automatic. Upon a Liquidation Event or Deemed Liquidation
Event (each as defined), holders of Series 2 Preferred Stock shall be entitled to receive out of the assets of the Company prior to and
in preference to the common stock and Series 1 Convertible Preferred Stock an amount equal to the greater of (1) the Stated Value, plus
any accrued and unpaid dividends thereon, and (2) the amount per share as would have been payable had all shares of Series 2 Preferred
Stock been converted to common stock immediately before the Liquidation Event or Deemed Liquidation Event.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;As
the dividends for the Series 2 Preferred Shares have not been declared by the Company&#x2019;s Board of Directors, there is no dividends
accrual reflected in the Company&#x2019;s Consolidated Financial Statement. The Series 2 Preferred Shares dividends is reflected on the
Consolidated Statement of Operations for purposes of determining the net income attributable to common and Series 1 Convertible Preferred
shareholders.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Common
Stock&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company is authorized to issue 40,000,000 shares of common stock, par value $0.0001 per share. Each share of common stock entitles the
holder to one vote at all stockholder meetings. The common stock is traded on the Nasdaq Capital Market under the symbol &#x201c;FPAY.&#x201d;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
connection with the issuance of Series 2 Convertible Preferred Stock in June 2016, the Company issued to the placement agent in such
offering warrants exercisable for 439 shares of Series 2 Convertible Preferred Stock at an initial exercise price of $1,250 per share,
which expired by their terms seven years after the date of issuance.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
September 2018, the Company issued warrants exercisable for an aggregate 1,055,184 shares of common stock at an exercise price of $1.25
per warrant to Mr. Heiser and NRNS in connection with partial conversions of their promissory notes (the &#x201c;Conversion Warrants&#x201d;).
The original expiration date of these warrants was September 28, 2023 (and extended as described below).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;From
January 2019 to August 2021, the Company issued to PITA Holdings, LLC (&#x201c;PITA&#x201d;) Common Stock Purchase Warrants (the &#x201c;Consulting
Warrants&#x201d;) to purchase up to an aggregate of 1,200,000 shares of the Company&#x2019;s common stock in connection with that certain
Consulting Agreement, dated as of February 19, 2019 (as may be amended from time to time), between the Company and XLR8 Capital Partners
LLC (&#x201c;XLR8&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;PITA,
NRNS and XLR8 are affiliates of the Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On June 29, 2023, the Company, FlexShopper, LLC, NRNS,
Mr. Heiser and PITA entered into an Amendment to Subordinated Debt and Warrants to Purchase Common Stock (the &#x201c;Amendment&#x201d;),
pursuant to which, among other things, the parties agreed to extend the maturity date of the NRNS Note from July 1, 2024 to July 1, 2025.
In order to induce NRNS to enter into the Amendment, the expiration date of the Conversion Warrants and the expiration date of 840,000
of the Consulting Warrants was extended 30 months from the original expiration date. The cost of the warrant modification was $917,581
and was recorded as a deferred debt cost of NRNS note.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
expense related to warrants was $0 and $917,581 for the three and nine months ended September 30, 2023, respectively, and $0 and $0 for
the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table summarizes information about outstanding stock warrants as of September 30, 2023 and December 31, 2022, all of which
are exercisable:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Exercise&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Common&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Stock&#160;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Weighted
                                            Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Contractual
                                            Life&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Price&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Outstanding&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31, 2022&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.25&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,055,184&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 37%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 36%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;160,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.34&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.40&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.54&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.62&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.68&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.69&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.74&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.76&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.91&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.95&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.00&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.01&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.08&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.45&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.53&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.57&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.70&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.78&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.89&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.93&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.97&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.09&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.17&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.19&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.27&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c208" decimals="0" unitRef="shares">500000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="c208" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c6" decimals="0" unitRef="shares">250000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c8" decimals="0" unitRef="shares">25000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c209" decimals="5" unitRef="shares">1.3223</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesOutstanding contextRef="c6" decimals="0" unitRef="shares">170332</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion contextRef="c6" decimals="0" unitRef="shares">225231</us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>
    <us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion contextRef="c8" decimals="0" unitRef="shares">20000</us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>
    <fpay:GrossProceeds contextRef="c8" decimals="-5" unitRef="usd">20000000</fpay:GrossProceeds>
    <fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion contextRef="c210" decimals="0" unitRef="shares">1952</fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c211" decimals="-4" unitRef="usd">1950000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:PreferredStockDividendsPerShareCashPaid contextRef="c210" decimals="0" unitRef="usdPershares">1000</us-gaap:PreferredStockDividendsPerShareCashPaid>
    <us-gaap:PreferredStockDividendRatePercentage contextRef="c210" decimals="2" unitRef="pure">0.10</us-gaap:PreferredStockDividendRatePercentage>
    <us-gaap:CumulativeDividends contextRef="c8" decimals="0" unitRef="usd">22118558</us-gaap:CumulativeDividends>
    <us-gaap:ConversionOfStockSharesConverted1 contextRef="c210" decimals="0" unitRef="shares">266</us-gaap:ConversionOfStockSharesConverted1>
    <us-gaap:CommonStockConvertibleConversionPriceDecrease contextRef="c0" decimals="2" unitRef="usdPershares">23</us-gaap:CommonStockConvertibleConversionPriceDecrease>
    <us-gaap:CommonStockSharesAuthorized contextRef="c2" decimals="0" unitRef="shares">40000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="c2" decimals="4" unitRef="usdPershares">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:ConversionOfStockSharesConverted1 contextRef="c212" decimals="0" unitRef="shares">439</us-gaap:ConversionOfStockSharesConverted1>
    <us-gaap:WarrantExercisePriceIncrease contextRef="c212" decimals="0" unitRef="usdPershares">1250</us-gaap:WarrantExercisePriceIncrease>
    <fpay:WarrantsExpirationPeriod contextRef="c212">P7Y</fpay:WarrantsExpirationPeriod>
    <fpay:ClassOfWarrantOrRightIssued contextRef="c213" decimals="0" unitRef="shares">1055184</fpay:ClassOfWarrantOrRightIssued>
    <fpay:WarrantExercisePrice contextRef="c213" decimals="2" unitRef="usdPershares">1.25</fpay:WarrantExercisePrice>
    <fpay:ProceedsFromIssuancesOfWarrants contextRef="c214" decimals="0" unitRef="shares">1200000</fpay:ProceedsFromIssuancesOfWarrants>
    <fpay:WarrantsExpirationPeriods contextRef="c215" decimals="0" unitRef="shares">840000</fpay:WarrantsExpirationPeriods>
    <fpay:DueDateExtensionOfWarrants contextRef="c0" decimals="0" unitRef="usd">917581</fpay:DueDateExtensionOfWarrants>
    <fpay:ExpenseRelatedToWarrants contextRef="c10" decimals="0" unitRef="usd">0</fpay:ExpenseRelatedToWarrants>
    <fpay:ExpenseRelatedToWarrants contextRef="c0" decimals="0" unitRef="usd">917581</fpay:ExpenseRelatedToWarrants>
    <fpay:ExpenseRelatedToWarrants contextRef="c11" decimals="0" unitRef="usd">0</fpay:ExpenseRelatedToWarrants>
    <fpay:ExpenseRelatedToWarrants contextRef="c12" decimals="0" unitRef="usd">0</fpay:ExpenseRelatedToWarrants>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
following table summarizes information about outstanding stock warrants as of September 30, 2023 and December 31, 2022, all of which
are exercisable:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Exercise&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Common&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Stock&#160;Warrants&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Weighted
                                            Average&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Contractual
                                            Life&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Price&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Outstanding&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;September
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;December
    31, 2022&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.25&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,055,184&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 37%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 36%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;160,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.34&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.40&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.54&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.62&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.68&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.69&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.74&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.76&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.91&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.95&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.00&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.01&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.08&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.45&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.53&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.57&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.70&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.78&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.79&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.89&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.93&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Less than 1 year&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.97&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.09&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.17&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;4 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.19&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.27&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;40,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2,255,184&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c216" decimals="2" unitRef="usdPershares">1.25</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c216" decimals="0" unitRef="shares">1055184</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c217">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c218">1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c219" decimals="2" unitRef="usdPershares">1.25</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c219" decimals="0" unitRef="shares">160000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c220">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c221">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c222" decimals="2" unitRef="usdPershares">1.34</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c222" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c223">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c224">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c225" decimals="2" unitRef="usdPershares">1.4</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c225" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c226">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c227">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c228" decimals="2" unitRef="usdPershares">1.54</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c228" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c229">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c230">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c231" decimals="2" unitRef="usdPershares">1.62</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c231" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c232">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c233">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c234" decimals="2" unitRef="usdPershares">1.68</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c234" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c235">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c236">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c237" decimals="2" unitRef="usdPershares">1.69</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c237" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c238">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c239">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c240" decimals="2" unitRef="usdPershares">1.74</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c240" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c241">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c242">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c243" decimals="2" unitRef="usdPershares">1.76</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c243" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c244">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c245">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c246" decimals="2" unitRef="usdPershares">1.91</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c246" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c247">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c248">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c249" decimals="2" unitRef="usdPershares">1.95</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c249" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c250">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c251">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c252" decimals="2" unitRef="usdPershares">2</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c252" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c253">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c254">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c255" decimals="2" unitRef="usdPershares">2.01</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c255" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c256">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c257">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c258" decimals="2" unitRef="usdPershares">2.08</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c258" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c259">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c260">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c261" decimals="2" unitRef="usdPershares">2.45</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c261" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c262">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c263">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c264" decimals="2" unitRef="usdPershares">2.53</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c264" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c265">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c266">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c267" decimals="2" unitRef="usdPershares">2.57</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c267" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c268">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c269">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c270" decimals="2" unitRef="usdPershares">2.7</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c270" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c271">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c272">3 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c273" decimals="2" unitRef="usdPershares">2.78</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c273" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c274">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c275">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c276" decimals="2" unitRef="usdPershares">2.79</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c276" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c277">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c278">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c279" decimals="2" unitRef="usdPershares">2.89</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c279" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c280">4 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c281">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c282" decimals="2" unitRef="usdPershares">2.93</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c282" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c283">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c284">Less than 1 year</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c285" decimals="2" unitRef="usdPershares">2.97</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c285" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c286">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c287">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c288" decimals="2" unitRef="usdPershares">3.09</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c288" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c289">3 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c290">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c291" decimals="2" unitRef="usdPershares">3.17</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c291" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c292">4 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c293">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c294" decimals="2" unitRef="usdPershares">3.19</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c294" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c295">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c296">3 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c297" decimals="2" unitRef="usdPershares">3.27</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c297" decimals="0" unitRef="shares">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c298">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife contextRef="c299">2 years</fpay:ClassOfWarrantOrRightWeightedAverageRemainingContractualLife>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="c3" decimals="0" unitRef="shares">2255184</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;10. EQUITY
COMPENSATION PLANS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
April 2018, the Company adopted the FlexShopper, Inc. 2018 Omnibus Equity Compensation Plan (the &#x201c;2018 Plan&#x201d;). The 2018 Plan
replaced the Prior Plans. No new awards will be granted under the Prior Plans; however, awards outstanding under the Prior Plans upon
approval of the 2018 Plan remain subject to and will be settled with shares under the applicable Prior Plan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Grants
under the 2018 Plan and the Prior Plans consist of incentive stock options, non-qualified stock options, stock appreciation rights, restricted
shares, restricted stock units, dividend equivalents and other stock-based awards. Employees, directors and consultants and other service
providers are eligible to participate in the 2018 Plan and the Prior Plans.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Stock-based
compensation expense include the following components:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Three Months ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Nine Months ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;Stock options&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;242,180&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;238,233&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,047,323&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;762,340&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Performance share units&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;229,639&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;149,065&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;289,044&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;187,663&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total stock-based compensation&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;471,819&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;387,298&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,336,367&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;950,003&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The fair value of stock-based compensation is
recognized as compensation expense over the vesting period. Compensation expense recorded for stock-based compensation in the consolidated
statements of operations was $471,819 and $1,336,367 for the three and nine months ended September 30, 2023, respectively, and $387,298
and $950,003 for the three and nine months ended September 30, 2022, respectively. Unrecognized compensation cost related to non-vested
options and PSU at September 30, 2023 amounted to $1,464,380, which is expected to be recognized over a weighted average period of 2.14
years.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration:underline"&gt;Stock
options:&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
fair value of stock options is recognized as compensation expense using the straight-line method over the vesting period. The Company
measured the fair value of each stock option award on the date of grant using the Black-Scholes-Merton (BSM) pricing model with the following
weighted average assumptions:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine&#160;Months&lt;br/&gt;
    ended&lt;br/&gt; September 30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months&lt;br/&gt; ended&lt;br/&gt; September 30,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Exercise price&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected life&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;6 years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;6 years&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected volatility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;95&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;69&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Dividend yield&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Risk-free interest rate&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.59&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.12&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
expected dividend yield is based on the Company&#x2019;s historical dividend yield. The expected volatility is based on the historical
volatility of the Company&#x2019;s common stock. The expected life is based on the simplified expected term calculation permitted by the
Securities and Exchange Commission, which defines the expected life as the average of the contractual term of the options and the weighted-average
vesting period for all option tranches. The risk-free interest rate is based on the annual yield on the grant date of a zero-coupon U.S.
Treasury bond the maturity of which equals the option&#x2019;s expected life.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Activity
in stock options for the nine month periods ended September 30, 2023 and September 30, 2022 was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Number of&lt;br/&gt; options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted&lt;br/&gt; average&lt;br/&gt; exercise&lt;br/&gt; price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted&lt;br/&gt; average&lt;br/&gt; contractual&lt;br/&gt; term &lt;br/&gt; (years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Aggregate&lt;br/&gt; intrinsic&lt;br/&gt; value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at January 1, 2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,919,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1.97&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;52,223&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,596,567&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;75&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,500&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.79&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;345&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,105,900&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1.91&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at September, 2023&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,408,395&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1.56&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7.56&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;561,402&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Vested and exercisable at September 30, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,183,408&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.74&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7.12&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;328,031&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at January 1, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,080,904&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.06&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,923,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,094,002&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-135"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(308,526&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.85&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;480,029&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(7,333&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.22&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,273&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Expired&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(25,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1.70&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-136"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at September 30, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,834,047&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2.00&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6.96&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,219,962&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Vested and exercisable at September 30, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,694,862&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6.48&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;928,330&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
weighted average grant date fair value of options granted during the nine month periods ended September 30, 2023 and September 30, 2022
was $0.61 and $0.91 per share respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration:underline"&gt;Performance
Share Units:&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On
February 10, 2022, and on April 21, 2023, the Compensation Committee of the Board of Directors approved awards of performance share units
to certain senior executives of the Company (the &#x201c;2022 PSU&#x201d;, and the &#x201c;2023 PSU&#x201d;, respectively).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;For
performance share units, which are settled in stock, the number of shares earned is subject to both performance and time-based vesting.
For the performance component, the number of shares earned is determined at the end of the periods based upon achievement of specified
performance conditions such as the Company&#x2019;s Adjusted EBITDA. When the performance criteria are met, the award is earned and vests
assuming continued employment through the specified service period(s). Shares are issued from the Company&#x2019;s 2018 Omnibus Equity
Compensation Plan upon vesting. The number of 2023 PSU which could potentially be issued ranges from&#160;0 up to a maximum of&#160;1,250,000
of the target awards depending on the specified terms and conditions of the target award.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The fair value of performance
share units is based on the fair market value of the Company&#x2019;s common stock on the date of grant. The compensation expense associated
with these awards is amortized on an accelerated basis over the vesting period based on the Company&#x2019;s projected assessment of the
level of performance that will be achieved and earned. In the event the Company determines it is no longer probable that the minimum performance
criteria specified in the plan will be achieved, all previously recognized compensation expense is reversed in the period such a determination
is made. The 2022 PSU were forfeited in April 2023 as the minimum performance component was not achieved. For the 2023 PSU, the Company
determined it was probable that the minimum performance component would be met and accordingly commenced amortization in the quarter ended
June 30, 2023.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Activity
in performance share units for the nine months ended September 30, 2023 and September 30, 2022 was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Number
    of&lt;br/&gt; performance&lt;br/&gt; share&#160;units&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted&lt;br/&gt;
    average&lt;br/&gt; grant date&lt;br/&gt; fair&#160;value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non- vested at January 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.53&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,250,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.78&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Forfeited/
    unearned&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.53&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Vested&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-137; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-138; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-
    vested at September 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,250,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.78&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non- vested at January 1, 2022&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-139; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-140; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.53&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Forfeited/
    unearned&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-141; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-142; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Vested&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-143; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-144; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-
    vested at September 30, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.53&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <fpay:ScheduleOfStockbasedCompensationExpenseTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Stock-based
compensation expense include the following components:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Three Months ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Nine Months ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-align: left"&gt;Stock options&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;242,180&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;238,233&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,047,323&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;762,340&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Performance share units&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;229,639&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;149,065&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;289,044&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;187,663&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total stock-based compensation&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;471,819&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;387,298&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,336,367&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;950,003&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfStockbasedCompensationExpenseTableTextBlock>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c304" decimals="0" unitRef="usd">242180</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c305" decimals="0" unitRef="usd">238233</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c306" decimals="0" unitRef="usd">1047323</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c307" decimals="0" unitRef="usd">762340</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c308" decimals="0" unitRef="usd">229639</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c309" decimals="0" unitRef="usd">149065</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c301" decimals="0" unitRef="usd">289044</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c310" decimals="0" unitRef="usd">187663</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c10" decimals="0" unitRef="usd">471819</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c11" decimals="0" unitRef="usd">387298</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c0" decimals="0" unitRef="usd">1336367</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c12" decimals="0" unitRef="usd">950003</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c10" decimals="0" unitRef="usd">471819</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c0" decimals="0" unitRef="usd">1336367</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c11" decimals="0" unitRef="usd">387298</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c12" decimals="0" unitRef="usd">950003</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue contextRef="c300" decimals="0" unitRef="usdPershares">1464380</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue contextRef="c301" decimals="2" unitRef="usdPershares">2.14</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
fair value of stock options is recognized as compensation expense using the straight-line method over the vesting period. The Company
measured the fair value of each stock option award on the date of grant using the Black-Scholes-Merton (BSM) pricing model with the following
weighted average assumptions:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine&#160;Months&lt;br/&gt;
    ended&lt;br/&gt; September 30,&lt;br/&gt; 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Nine
    Months&lt;br/&gt; ended&lt;br/&gt; September 30,&lt;br/&gt; 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Exercise price&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected life&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;6 years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;6 years&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Expected volatility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;95&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;69&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Dividend yield&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Risk-free interest rate&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;3.59&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;2.12&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice contextRef="c2" decimals="1" unitRef="usdPershares">0.8</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice contextRef="c99" decimals="1" unitRef="usdPershares">1.5</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c0">P6Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c12">P6Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c0" decimals="2" unitRef="pure">0.95</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c12" decimals="2" unitRef="pure">0.69</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c0" decimals="2" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c12" decimals="2" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c0" decimals="4" unitRef="pure">0.0359</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c12" decimals="4" unitRef="pure">0.0212</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Activity
in stock options for the nine month periods ended September 30, 2023 and September 30, 2022 was as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Number of&lt;br/&gt; options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted&lt;br/&gt; average&lt;br/&gt; exercise&lt;br/&gt; price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted&lt;br/&gt; average&lt;br/&gt; contractual&lt;br/&gt; term &lt;br/&gt; (years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Aggregate&lt;br/&gt; intrinsic&lt;br/&gt; value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at January 1, 2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,919,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1.97&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;52,223&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,596,567&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;75&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,500&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.79&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;345&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,105,900&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1.91&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at September, 2023&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,408,395&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1.56&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7.56&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;561,402&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Vested and exercisable at September 30, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,183,408&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.74&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7.12&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;328,031&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at January 1, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,080,904&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.06&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,923,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,094,002&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-135"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(308,526&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.85&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;480,029&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(7,333&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.22&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,273&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Expired&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(25,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1.70&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-136"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Outstanding at September 30, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,834,047&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2.00&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6.96&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,219,962&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Vested and exercisable at September 30, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,694,862&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6.48&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;928,330&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c311" decimals="INF" unitRef="shares">3919228</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c311" decimals="2" unitRef="usdPershares">1.97</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="c311" decimals="0" unitRef="usd">52223</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="c312" decimals="INF" unitRef="shares">1596567</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="c312" decimals="2" unitRef="usdPershares">0.8</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted contextRef="c312" decimals="0" unitRef="usd">75</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised contextRef="c312" decimals="INF" unitRef="shares">1500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="c312" decimals="2" unitRef="usdPershares">0.79</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue contextRef="c312" decimals="0" unitRef="usd">345</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="c312" decimals="INF" unitRef="shares">1105900</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="c312" decimals="2" unitRef="usdPershares">1.91</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c313" decimals="INF" unitRef="shares">4408395</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c313" decimals="2" unitRef="usdPershares">1.56</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c312">P7Y6M21D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="c313" decimals="0" unitRef="usd">561402</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber contextRef="c313" decimals="INF" unitRef="shares">3183408</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice contextRef="c313" decimals="2" unitRef="usdPershares">1.74</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c312">P7Y1M13D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1 contextRef="c313" decimals="0" unitRef="usd">328031</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c314" decimals="INF" unitRef="shares">3080904</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c314" decimals="2" unitRef="usdPershares">2.06</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="c314" decimals="0" unitRef="usd">1923642</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="c315" decimals="INF" unitRef="shares">1094002</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="c315" decimals="2" unitRef="usdPershares">1.5</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised contextRef="c315" decimals="INF" unitRef="shares">308526</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="c315" decimals="2" unitRef="usdPershares">0.85</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue contextRef="c315" decimals="0" unitRef="usd">480029</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="c315" decimals="INF" unitRef="shares">7333</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="c315" decimals="2" unitRef="usdPershares">2.22</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <fpay:ForfeitedAggregateIntrinsicValue contextRef="c315" decimals="0" unitRef="usd">2273</fpay:ForfeitedAggregateIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="c315" decimals="INF" unitRef="shares">25000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="c315" decimals="2" unitRef="usdPershares">1.7</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c316" decimals="INF" unitRef="shares">3834047</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c316" decimals="2" unitRef="usdPershares">2</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c315">P6Y11M15D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="c316" decimals="0" unitRef="usd">1219962</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber contextRef="c316" decimals="INF" unitRef="shares">2694862</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice contextRef="c316" decimals="2" unitRef="usdPershares">2.1</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c315">P6Y5M23D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1 contextRef="c316" decimals="0" unitRef="usd">928330</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="c0" decimals="2" unitRef="usdPershares">0.61</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="c12" decimals="2" unitRef="usdPershares">0.91</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod contextRef="c302" decimals="0" unitRef="shares">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod contextRef="c303" decimals="0" unitRef="shares">1250000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ScheduleOfNonvestedShareActivityTableTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Activity
in performance share units for the nine months ended September 30, 2023 and September 30, 2022 was as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Number
    of&lt;br/&gt; performance&lt;br/&gt; share&#160;units&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Weighted&lt;br/&gt;
    average&lt;br/&gt; grant date&lt;br/&gt; fair&#160;value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non- vested at January 1, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.53&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,250,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.78&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Forfeited/
    unearned&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;(790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.53&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Vested&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-137; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-138; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-
    vested at September 30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1,250,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;0.78&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non- vested at January 1, 2022&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-139; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-140; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.53&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Forfeited/
    unearned&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-141; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-142; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Vested&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-143; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-144; font-family: Times New Roman, Times, Serif"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Non-
    vested at September 30, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;790,327&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;1.53&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfNonvestedShareActivityTableTextBlock>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares contextRef="c3" decimals="0" unitRef="shares">790327</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="c3" decimals="2" unitRef="usdPershares">1.53</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="c0" decimals="0" unitRef="shares">1250000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="c0" decimals="2" unitRef="usdPershares">0.78</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares contextRef="c0" decimals="0" unitRef="shares">790327</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue contextRef="c0" decimals="2" unitRef="usdPershares">1.53</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares contextRef="c2" decimals="0" unitRef="shares">1250000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="c2" decimals="2" unitRef="usdPershares">0.78</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="c12" decimals="0" unitRef="shares">790327</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="c12" decimals="2" unitRef="usdPershares">1.53</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares contextRef="c99" decimals="0" unitRef="shares">790327</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="c99" decimals="2" unitRef="usdPershares">1.53</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;11. INCOME
TAXES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Effective
income tax rates for interim periods are based on the Company&#x2019;s estimate of the applicable annual income tax rate. The Company&#x2019;s
effective income tax rate varies based upon the estimate of the Company&#x2019;s annual taxable earnings and the allocation of those taxable
earnings across the various states in which we operate.&#160;Changes in the annual allocation of the Company&#x2019;s activity among these
jurisdictions results in changes to the effective tax rate utilized to measure the Company&#x2019;s income tax provision and deferred
tax assets and liabilities.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company&#x2019;s effective income tax rate for the nine months ended September 30, 2023 was approximately 20.5%. This was different than
the expected federal income tax rate of 21% primarily due to the impact of non-taxable income from non-deductible equity compensation
and state income taxes.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;During
the second quarter of 2022, the Company released the valuation allowance of the Company&#x2019;s deferred tax asset recorded as of December
31, 2021. The Company had historical cumulative positive pre-tax income plus permanent differences. The realization of the deferred tax
asset as of September 30, 2023 is more likely than not based on the Company&#x2019;s projected taxable income.&lt;/span&gt;&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits contextRef="c0" decimals="3" unitRef="pure">0.205</us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits>
    <us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="c0" decimals="2" unitRef="pure">0.21</us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
    <us-gaap:LossContingencyDisclosures contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;12. CONTINGENCIES
AND OTHER UNCERTAINTIES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Regulatory
inquiries&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
the first quarter of 2021, FlexShopper, along with a number of other lease-to-own companies, received a subpoena from the California
Department of Financial Protection and Innovation (the &#x201c;DFPI&#x201d;) requesting the production of documents and information regarding
the Company&#x2019;s compliance with state consumer protection laws. The Company is cooperatively engaging with the DFPI in response to
its inquiry. Although the Company believes it is in compliance with all applicable consumer protection laws and regulations in California,
this inquiry ultimately could lead to an enforcement action and/or a consent order, and substantial costs, including legal fees, fines,
penalties, and remediation expenses.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Litigation&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company is not involved in any current or pending material litigation. The Company could be involved in litigation incidental to the
operation of the business. The Company intends to vigorously defend all matters in which the Company is named defendants, and, for insurable
losses, maintain significant levels of insurance to protect against adverse judgments, claims or assessments that may affect the Company.
Although the adequacy of existing insurance coverage of the outcome of any legal proceedings cannot be predicted with certainty, based
on the current information available, the Company does not believe the ultimate liability associated with known claims or litigation,
if any, in which the Company is involved will materially affect the Company&#x2019;s consolidated financial condition or results of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;Employment
agreements&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Certain
executive management entered into employment agreements with the Company. The contracts are for a period between three to five years
and renew for three successive one-year terms unless receipt of written notices by the parties. The contracts provide that such management
may earn discretionary cash bonuses and equity awards, based on financial performance metrics defined each year by the Compensation Committee
of the Company&#x2019;s Board of Directors. Additionally, under certain termination conditions, such contracts provide for severance payments
and other benefits.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;COVID-19
and other similar health crisis&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company has been, and may in the future, be impacted by COVID-19 or any similar pandemic or health crisis, and this could affect our
results of operations, financial condition, or cash flow in the future. The extent and the effects of the impact of any of these events
on the operation and financial performance of our business depend on several factors which are highly uncertain and cannot be predicted.&lt;/span&gt;&lt;/p&gt;</us-gaap:LossContingencyDisclosures>
    <us-gaap:DerivativeTermOfContract contextRef="c180">P3Y</us-gaap:DerivativeTermOfContract>
    <us-gaap:DerivativeTermOfContract contextRef="c181">P5Y</us-gaap:DerivativeTermOfContract>
    <us-gaap:CommitmentsDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;13. COMMITMENTS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The Company
does not have any commitments other than real property leases (Note 4).&lt;/span&gt;&lt;/p&gt;</us-gaap:CommitmentsDisclosureTextBlock>
    <fpay:RevolutionTransactionTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;14.
REVOLUTION TRANSACTION&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On
December 3, 2022, Flex Revolution, LLC, a wholly-owned subsidiary of FlexShopper, Inc. (the &#x201c;Buyer&#x201d;) closed a transaction
(&#x201c;Revolution Transaction&#x201d;) pursuant to an Asset Purchase Agreement with Revolution Financial, Inc., a provider of consumer
loans and credit products (collectively with certain of its subsidiaries, &#x201c;Revolution&#x201d;), under which the Company acquired
the material net assets of the Revolution business.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
consideration for the sale of the Revolution net assets, the Company issued an adjustable promissory note (&#x201c;Seller Note&#x201d;)
with an initial principal amount of $5,000,000. The Seller Note matures on December 1, 2027, bears interest at 8% per annum and is subject
to adjustment based upon the pre-tax net income of the acquired business in 2023. The fair value of the Seller Note as of the acquisition
date was $3,421,991. The Seller Note, net of the discount, was $3,191,272 as of September 30, 2023 and $3,158,471 as of December 31,
2022. The Seller Note is included in the condensed consolidated balance sheets in the line Promissory note related to acquisition.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Revolution Transaction includes the Buyer&#x2019;s assumption of Revolution&#x2019;s consumer loan portfolio, related cash and its credit
facility (&#x201c;Revolution Credit Facility&#x201d;) as this facility is backed by the portfolio acquired. As of December 31, 2022, the
Revolution Credit Agreement was not legally transferred to FlexShopper, so this liability was included in the condensed consolidated
balance sheets on the line Purchase consideration payable related to acquisition as the Company was obligated for the outstanding balance
as December 31, 2022. On June 7, 2023, the Revolution Credit Facility was legally transferred to FlexShopper (See Note 15)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
parties to the Asset Purchase Agreement have each made customary representations and warranties in the Asset Purchase Agreement and have
agreed to indemnify each other for breaches of such representations and warranties. The Buyer&#x2019;s primary recourse in the event of
a claim is to offset the Seller Note equal to the indemnifiable losses subject to such claim.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Revolution Transaction has been accounted for as a business combination in accordance with ASC 805, Business Combination. The Company
measured the net assets acquired in Revolution Transaction at fair value on the acquisition date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
fair value of the intangible assets was determined primarily by using discounted cash flow models. The models use inputs including estimated
cash flows and a discount rate.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company recorded a bargain purchase gain of $14,461,274 related to the Revolution Transaction at acquisition date as the fair value of
the net assets acquired exceed the fair value of the purchase price consideration. The Company believes that the most significant reason
its management was able to negotiate a bargain purchase was due to the speed with which the seller wanted to close this transaction which
resulted in a non-competitive process akin to a forced sale. The strong desire for a prior to year-end closing was for various reasons,
including potential credit facility covenant issues and accelerating operating losses after recent regulatory changes.&lt;/span&gt;&lt;/p&gt;</fpay:RevolutionTransactionTextBlock>
    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c2" decimals="0" unitRef="usd">5000000</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <us-gaap:InvestmentMaturityDate contextRef="c317">2027-12-01</us-gaap:InvestmentMaturityDate>
    <us-gaap:InvestmentInterestRate contextRef="c2" decimals="2" unitRef="pure">0.08</us-gaap:InvestmentInterestRate>
    <us-gaap:AssetAcquisitionConsiderationTransferred contextRef="c0" decimals="0" unitRef="usd">3421991</us-gaap:AssetAcquisitionConsiderationTransferred>
    <us-gaap:NotesPayable contextRef="c2" decimals="0" unitRef="usd">3191272</us-gaap:NotesPayable>
    <us-gaap:NotesPayable contextRef="c3" decimals="0" unitRef="usd">3158471</us-gaap:NotesPayable>
    <fpay:BusinessCombinationBargainPrice contextRef="c0" decimals="0" unitRef="usd">14461274</fpay:BusinessCombinationBargainPrice>
    <fpay:BasepointCreditAgreementTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;15. BASEPOINT
CREDIT AGREEMENT&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On
June 7, 2023, the Company, through a wholly owned subsidiary, Flex Revolution, LLC (the &#x201c;New Borrower&#x201d;) entered into a Joinder
Agreement to a credit agreement (the &#x201c;Basepoint Credit Agreement&#x201d;) with Revolution Financial, Inc. (the &#x201c;Existing Borrower&#x201d;),
the subsidiary guarantors party thereto, the lenders party thereto, the individual guarantor party and BP Fundco, LLC, as administrative
agent.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Existing Borrower with certain of its subsidiaries (collectively, the &#x201c;Seller&#x201d;) and Flex Revolution, LLC (the &#x201c;Buyer&#x201d;)
entered into an Asset Purchase Agreement (See Note 14), pursuant to which the Seller agreed to, among other things, transfer substantially
all of its assets to the Buyer.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;In
the Basepoint Credit Agreement, the New Borrower agreed to become a borrower (the &#x201c;Basepoint Borrower&#x201d;) and a grantor as
applicable under the agreement. The Company is a guarantor of the Basepoint Credit Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Basepoint Credit Agreement provides for an up to a $20 million credit facility for the origination of consumer loans. The credit facility
is backed by eligible principal balance of eligible consumer receivable of the Basepoint borrower&#x2019;s portfolio (the &#x201c;Borrowing
Base&#x201d;). The annual interest rate on loans under the Basepoint Credit Agreement is 13.42%. The principal balance outstanding under
the Basepoint Credit Agreement is due on June 7, 2026.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Basepoint Credit Agreement includes covenants requiring the Basepoint Borrower and the guarantor to maintain a minimum amount of liquidity
that is no less than 5% of the current Borrowing Base and maintain a minimum amount of cash held in the concentration accounts of $&lt;span style="-sec-ix-hidden: hidden-fact-145"&gt;200,0000&lt;/span&gt;.
The tangible net worth of the Basepoint Borrower and the guarantor shall not be less than 10% of the current Borrowing Base and the Basepoint
Borrower and the guarantor shall maintain a positive consolidated net income. The terms tangible net worth and positive consolidated
net income for the purpose of calculating the covenants under the Basepoint Credit Agreement are defined in the agreement. The Company
is in compliance with Basepoint Credit Agreement covenants as of September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Basepoint Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest,
breaches or defaults under the terms of the Basepoint Credit Agreement, breaches of representations, warranties or certifications made
by or on behalf of the Basepoint Borrower in the Basepoint Credit Agreement and related documents (including certain covenants), deficiencies
in the Borrowing Base, certain judgments against the Basepoint Borrower and bankruptcy events.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Interest
expense incurred under the Basepoint Credit Agreement amounted to $251,456 and $843,470 for the three and nine months ended September
30, 2023, respectively. The outstanding balance under the Basepoint Credit Agreement was $7,412,605 as of September 30, 2023. Such amount
is presented in the consolidated balance sheets net of unamortized issuance costs of $102,580 as of September 30, 2023. Interest is payable
weekly on the outstanding balance of the amounts borrowed. No principal is expected to be repaid in the next twelve months, or from reductions
in the borrowing base. Accordingly, all principal is shown as a non-current liability at September, 2023.&lt;/span&gt;&lt;/p&gt;</fpay:BasepointCreditAgreementTextBlock>
    <us-gaap:GainLossOnSalesOfConsumerLoans contextRef="c318" decimals="-6" unitRef="usd">20000000</us-gaap:GainLossOnSalesOfConsumerLoans>
    <us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd contextRef="c319" decimals="4" unitRef="pure">0.1342</us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd>
    <us-gaap:InvestmentInterestRate contextRef="c319" decimals="2" unitRef="pure">0.05</us-gaap:InvestmentInterestRate>
    <us-gaap:LineOfCreditFacilityCommitmentFeePercentage contextRef="c318" decimals="2" unitRef="pure">0.10</us-gaap:LineOfCreditFacilityCommitmentFeePercentage>
    <us-gaap:LineOfCreditFacilityIncreaseAccruedInterest contextRef="c320" decimals="0" unitRef="usd">251456</us-gaap:LineOfCreditFacilityIncreaseAccruedInterest>
    <us-gaap:LineOfCreditFacilityIncreaseAccruedInterest contextRef="c318" decimals="0" unitRef="usd">843470</us-gaap:LineOfCreditFacilityIncreaseAccruedInterest>
    <us-gaap:LettersOfCreditOutstandingAmount contextRef="c319" decimals="0" unitRef="usd">7412605</us-gaap:LettersOfCreditOutstandingAmount>
    <us-gaap:OtherLongTermDebtNoncurrent contextRef="c319" decimals="0" unitRef="usd">102580</us-gaap:OtherLongTermDebtNoncurrent>
    <us-gaap:CompensationAndEmployeeBenefitPlansTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;16. EMPLOYEE
BENEFIT PLAN&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company sponsors an employee retirement savings plan that qualifies under Section&#160;401(k)&#160;of the Internal Revenue Code. Participating
employees may contribute, but not more than statutory limits. The Company makes nondiscretionary 4% Safe Harbor contributions of participants&#x2019;
eligible earnings who have completed the plan&#x2019;s eligibility requirements. The contributions are made to the plan on behalf of the
employees. Total contributions to the plan were $39,939 and $126,701 for the three and nine months ended September 30, 2023, respectively,
and $31,204 and $112,577 for the three and nine months ended September 30, 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:CompensationAndEmployeeBenefitPlansTextBlock>
    <us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent contextRef="c0" decimals="2" unitRef="pure">0.04</us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent>
    <us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant contextRef="c10" decimals="0" unitRef="usd">39939</us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant>
    <us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant contextRef="c0" decimals="0" unitRef="usd">126701</us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant>
    <us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant contextRef="c11" decimals="0" unitRef="usd">31204</us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant>
    <us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant contextRef="c12" decimals="0" unitRef="usd">112577</us-gaap:DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant>
    <us-gaap:TreasuryStockTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;17.
SHARE REPURCHASE PROGRAM&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;On May 17, 2023, the Board of Directors authorized a share repurchase program to acquire up to $2 million of the Company&#x2019;s common stock. The Company may purchase common stock on the open market, through privately negotiated transactions, or by other means including through the use of trading plans intended to qualify under Rule 10b-18 under the Securities Exchange Act of 1934, as amended, in accordance with applicable securities laws and other restrictions. The timing and total amount of stock repurchases will depend upon business, economic and market conditions, corporate and regulatory requirements, prevailing stock prices, and other considerations. The share repurchase program will have a term of 18 months and may be suspended or discontinued at any time and does not obligate the company to acquire any amount of common stock. The objective of this program is to repurchases shares of common stock opportunistically when management believes that the Company&#x2019;s stock is trading below the Company&#x2019;s determination of long-term fair value. The shares of common stock when repurchased by the Company will become treasury shares.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;The
Company purchased under the share repurchase program 100,775 shares of common stock for a net cost of $100,225 for the three and nine
months ended September 30, 2023.&lt;/span&gt;&lt;/p&gt;</us-gaap:TreasuryStockTextBlock>
    <us-gaap:TreasuryStockValueAcquiredCostMethod contextRef="c321" decimals="-6" unitRef="usd">2000000</us-gaap:TreasuryStockValueAcquiredCostMethod>
    <us-gaap:StockRepurchaseProgramPeriodInForce1 contextRef="c322">P18M</us-gaap:StockRepurchaseProgramPeriodInForce1>
    <us-gaap:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased contextRef="c2" decimals="0" unitRef="shares">100775</us-gaap:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased>
    <us-gaap:StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1 contextRef="c2" decimals="0" unitRef="usd">100225</us-gaap:StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1>
    <us-gaap:NotesAndLoansPayable
      contextRef="c3"
      id="hidden-fact-0"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherLongTermDebtNoncurrent
      contextRef="c3"
      id="hidden-fact-1"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherNotesPayable
      contextRef="c2"
      id="hidden-fact-2"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockValue
      contextRef="c3"
      id="hidden-fact-3"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockCommonShares
      contextRef="c3"
      id="hidden-fact-4"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:SharesOutstanding
      contextRef="c16"
      id="hidden-fact-5"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="c16"
      id="hidden-fact-6"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c19"
      id="hidden-fact-7"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c20"
      id="hidden-fact-8"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c21"
      id="hidden-fact-9"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c22"
      id="hidden-fact-10"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c24"
      id="hidden-fact-11"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="c19"
      id="hidden-fact-12"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c19"
      id="hidden-fact-13"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="c20"
      id="hidden-fact-14"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c20"
      id="hidden-fact-15"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c21"
      id="hidden-fact-16"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c22"
      id="hidden-fact-17"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c24"
      id="hidden-fact-18"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c19"
      id="hidden-fact-19"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c20"
      id="hidden-fact-20"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c21"
      id="hidden-fact-21"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c22"
      id="hidden-fact-22"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c23"
      id="hidden-fact-23"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:SharesOutstanding
      contextRef="c29"
      id="hidden-fact-24"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="c29"
      id="hidden-fact-25"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c33"
      id="hidden-fact-26"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c34"
      id="hidden-fact-27"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c35"
      id="hidden-fact-28"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c36"
      id="hidden-fact-29"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c38"
      id="hidden-fact-30"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c33"
      id="hidden-fact-31"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c34"
      id="hidden-fact-32"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c35"
      id="hidden-fact-33"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c36"
      id="hidden-fact-34"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c33"
      id="hidden-fact-35"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c34"
      id="hidden-fact-36"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c35"
      id="hidden-fact-37"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c36"
      id="hidden-fact-38"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c37"
      id="hidden-fact-39"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:SharesOutstanding
      contextRef="c43"
      id="hidden-fact-40"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="c43"
      id="hidden-fact-41"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c47"
      id="hidden-fact-42"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c48"
      id="hidden-fact-43"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c49"
      id="hidden-fact-44"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c50"
      id="hidden-fact-45"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c52"
      id="hidden-fact-46"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockSharesAcquired
      contextRef="c47"
      id="hidden-fact-47"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockValueAcquiredCostMethod
      contextRef="c47"
      id="hidden-fact-48"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockSharesAcquired
      contextRef="c48"
      id="hidden-fact-49"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockValueAcquiredCostMethod
      contextRef="c48"
      id="hidden-fact-50"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockSharesAcquired
      contextRef="c49"
      id="hidden-fact-51"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockValueAcquiredCostMethod
      contextRef="c49"
      id="hidden-fact-52"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockValueAcquiredCostMethod
      contextRef="c51"
      id="hidden-fact-53"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:TreasuryStockValueAcquiredCostMethod
      contextRef="c52"
      id="hidden-fact-54"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c47"
      id="hidden-fact-55"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c48"
      id="hidden-fact-56"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c49"
      id="hidden-fact-57"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c50"
      id="hidden-fact-58"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c51"
      id="hidden-fact-59"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c65"
      id="hidden-fact-60"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c66"
      id="hidden-fact-61"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c67"
      id="hidden-fact-62"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c69"
      id="hidden-fact-63"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="c65"
      id="hidden-fact-64"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c65"
      id="hidden-fact-65"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="c66"
      id="hidden-fact-66"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c66"
      id="hidden-fact-67"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c69"
      id="hidden-fact-68"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c65"
      id="hidden-fact-69"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c66"
      id="hidden-fact-70"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c67"
      id="hidden-fact-71"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c68"
      id="hidden-fact-72"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c77"
      id="hidden-fact-73"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c78"
      id="hidden-fact-74"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c79"
      id="hidden-fact-75"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c81"
      id="hidden-fact-76"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c77"
      id="hidden-fact-77"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c78"
      id="hidden-fact-78"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c79"
      id="hidden-fact-79"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c80"
      id="hidden-fact-80"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c89"
      id="hidden-fact-81"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c90"
      id="hidden-fact-82"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c91"
      id="hidden-fact-83"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c93"
      id="hidden-fact-84"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="c89"
      id="hidden-fact-85"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c89"
      id="hidden-fact-86"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="c90"
      id="hidden-fact-87"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c90"
      id="hidden-fact-88"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c93"
      id="hidden-fact-89"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c89"
      id="hidden-fact-90"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c90"
      id="hidden-fact-91"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="c91"
      id="hidden-fact-92"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="c12"
      id="hidden-fact-93"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PaidInKindInterest
      contextRef="c0"
      id="hidden-fact-94"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInSecurityDeposits
      contextRef="c0"
      id="hidden-fact-95"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInDueToOtherRelatedParties
      contextRef="c12"
      id="hidden-fact-96"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="c12"
      id="hidden-fact-97"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:RepaymentOfLoanPayableUnderBasepointCreditAgreement
      contextRef="c12"
      id="hidden-fact-98"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="c0"
      id="hidden-fact-99"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:RepaymentsOfNotesPayable
      contextRef="c12"
      id="hidden-fact-100"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PaymentsForRepurchaseOfCommonStock
      contextRef="c12"
      id="hidden-fact-101"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:RepaymentsOfBankDebt
      contextRef="c0"
      id="hidden-fact-102"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:DueDateExtensionOfWarrants
      contextRef="c12"
      id="hidden-fact-103"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="c120"
      id="hidden-fact-104"
      unitRef="shares"
      xsi:nil="true"/>
    <fpay:NetIncomeAttributableToSeries1ConvertiblePreferredStock
      contextRef="c0"
      id="hidden-fact-105"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherPreferredStockDividendsAndAdjustments
      contextRef="c0"
      id="hidden-fact-106"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted
      contextRef="c12"
      decimals="0"
      id="hidden-fact-107"
      unitRef="usd">3858310</us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted
      contextRef="c0"
      decimals="0"
      id="hidden-fact-108"
      unitRef="usd">-7621951</us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted>
    <fpay:EffectOfDilutiveSecuritieSinShares
      contextRef="c128"
      id="hidden-fact-109"
      unitRef="shares"
      xsi:nil="true"/>
    <fpay:EffectOfDilutiveSecuritieSinShares
      contextRef="c130"
      id="hidden-fact-110"
      unitRef="shares"
      xsi:nil="true"/>
    <fpay:EffectOfDilutiveSecuritieSinShares
      contextRef="c132"
      id="hidden-fact-111"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted
      contextRef="c11"
      decimals="0"
      id="hidden-fact-112"
      unitRef="usd">-6890212</us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted
      contextRef="c10"
      decimals="0"
      id="hidden-fact-113"
      unitRef="usd">-129355</us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="c11"
      decimals="INF"
      id="hidden-fact-114"
      unitRef="shares">21681853</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="c10"
      decimals="INF"
      id="hidden-fact-115"
      unitRef="shares">21716852</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:NotesAndLoansReceivableNetCurrent
      contextRef="c134"
      id="hidden-fact-116"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NotesAndLoansReceivableNetCurrent
      contextRef="c135"
      id="hidden-fact-117"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:PromissoryNoteRelatedToAcquisition1
      contextRef="c134"
      id="hidden-fact-118"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:PromissoryNoteRelatedToAcquisition1
      contextRef="c135"
      id="hidden-fact-119"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NotesAndLoansReceivableNetCurrent
      contextRef="c138"
      id="hidden-fact-120"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:NotesAndLoansReceivableNetCurrent
      contextRef="c139"
      id="hidden-fact-121"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:PromissoryNoteRelatedToAcquisition1
      contextRef="c138"
      id="hidden-fact-122"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:PromissoryNoteRelatedToAcquisition1
      contextRef="c139"
      id="hidden-fact-123"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:PurchaseOfLoanPortfolioInRevolutionTransaction
      contextRef="c144"
      id="hidden-fact-124"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PercentageOfWeightedAverageCostInventory
      contextRef="c147"
      id="hidden-fact-125"
      unitRef="pure"
      xsi:nil="true"/>
    <us-gaap:PercentageOfWeightedAverageCostInventory
      contextRef="c148"
      id="hidden-fact-126"
      unitRef="pure"
      xsi:nil="true"/>
    <us-gaap:PercentageOfWeightedAverageCostInventory
      contextRef="c150"
      id="hidden-fact-127"
      unitRef="pure"
      xsi:nil="true"/>
    <us-gaap:PercentageOfWeightedAverageCostInventory
      contextRef="c151"
      id="hidden-fact-128"
      unitRef="pure"
      xsi:nil="true"/>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent
      contextRef="c147"
      id="hidden-fact-129"
      unitRef="pure"
      xsi:nil="true"/>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent
      contextRef="c148"
      id="hidden-fact-130"
      unitRef="pure"
      xsi:nil="true"/>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent
      contextRef="c150"
      id="hidden-fact-131"
      unitRef="pure"
      xsi:nil="true"/>
    <us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent
      contextRef="c151"
      id="hidden-fact-132"
      unitRef="pure"
      xsi:nil="true"/>
    <us-gaap:FinanceLeaseLiabilityNoncurrent
      contextRef="c2"
      id="hidden-fact-133"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal
      contextRef="c189"
      id="hidden-fact-134"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted
      contextRef="c315"
      id="hidden-fact-135"
      unitRef="usd"
      xsi:nil="true"/>
    <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue
      contextRef="c315"
      id="hidden-fact-136"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
      contextRef="c0"
      id="hidden-fact-137"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue
      contextRef="c0"
      id="hidden-fact-138"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
      contextRef="c64"
      id="hidden-fact-139"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="c64"
      id="hidden-fact-140"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares
      contextRef="c12"
      id="hidden-fact-141"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue
      contextRef="c12"
      id="hidden-fact-142"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
      contextRef="c12"
      id="hidden-fact-143"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue
      contextRef="c12"
      id="hidden-fact-144"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity
      contextRef="c319"
      decimals="0"
      id="hidden-fact-145"
      unitRef="usd">2000000</us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
    <dei:AmendmentFlag contextRef="c0">false</dei:AmendmentFlag>
    <dei:CurrentFiscalYearEndDate contextRef="c0">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalPeriodFocus contextRef="c0">Q3</dei:DocumentFiscalPeriodFocus>
    <dei:EntityCentralIndexKey contextRef="c0">0001397047</dei:EntityCentralIndexKey>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#ix_2_fact"
          xlink:label="ix_2_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_3_fact"
          xlink:label="ix_3_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-117"
          xlink:label="hidden-fact-117"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-123"
          xlink:label="hidden-fact-123"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_6_fact"
          xlink:label="ix_6_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-118"
          xlink:label="hidden-fact-118"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-116"
          xlink:label="hidden-fact-116"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_4_fact"
          xlink:label="ix_4_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_5_fact"
          xlink:label="ix_5_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-119"
          xlink:label="hidden-fact-119"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-122"
          xlink:label="hidden-fact-122"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_7_fact"
          xlink:label="ix_7_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_0_fact"
          xlink:label="ix_0_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-120"
          xlink:label="hidden-fact-120"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_1_fact"
          xlink:label="ix_1_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-121"
          xlink:label="hidden-fact-121"
          xlink:type="locator"/>
        <link:footnote id="ix_0_footnote" xlink:label="ix_0_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">For cash, lease receivable, and accounts payable the carrying amount is a reasonable estimate of fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement, the carrying value of loans payable under Basepoint&#160;Credit Agreement, and the carrying value of promissory notes to related parties approximates fair value based upon their interest rates, which approximate current market interest rates.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_2_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_3_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-117"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-123"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_6_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-118"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-116"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_4_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_5_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-119"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-122"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_7_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_0_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-120"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_1_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-121"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_8_fact"
          xlink:label="ix_8_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_9_fact"
          xlink:label="ix_9_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_11_fact"
          xlink:label="ix_11_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_10_fact"
          xlink:label="ix_10_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_12_fact"
          xlink:label="ix_12_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_13_fact"
          xlink:label="ix_13_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_1_footnote" xlink:label="ix_1_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Included in loan revenues and fees, net of changes in fair value in the consolidated statements of operations</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_8_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_9_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_11_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_10_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_12_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_13_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_17_fact"
          xlink:label="ix_17_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_15_fact"
          xlink:label="ix_15_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_19_fact"
          xlink:label="ix_19_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_18_fact"
          xlink:label="ix_18_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_14_fact"
          xlink:label="ix_14_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_16_fact"
          xlink:label="ix_16_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_2_footnote" xlink:label="ix_2_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Figure disclosed as a percentage of outstanding principal balance.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_17_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_15_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_19_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_18_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_14_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_16_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_20_fact"
          xlink:label="ix_20_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_21_fact"
          xlink:label="ix_21_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_3_footnote" xlink:label="ix_3_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unobservable inputs were weighted by outstanding principal balance, which are grouped by origination channel.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_20_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_16_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_21_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
    </link:footnoteLink>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>85
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M?!^2!F.,6_0T7X\48JVFL:W&VC$,>8!8\PRA9CC?AT6:&C/5BZPYC0IO0=5
MY3_;U UH]@TT')$%7C&9MC:CY$X*/-S^[PVPPL2.X>V+OP%02P,$%     @
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M.&"2J*:+&>4!\\%Q]8!5F>!J(QQLT)2UBC4.G$=*UOV)9*)NFKLO;%;+>(I
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MXKB'U#9D)(#@<N*&FNR@)EZH#Z42.=!&5<E">2*:V*6# QKQA/5SUV69A''
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M./<JN7R$VVP/OZ9L/K" CFE M0F<;1L+Y_FVB9W-N'&(0Q9;W=EEB6,>17R
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MR/R *A]HD69G/"]":Q%GEP?.X)O1&,#SG8!O_V)@CHW*8\+5_U!+ P04
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MF9E81#$6T0J+*&&JB3EO3U3+9FUJ >R+XN+"M?4IQ\NS-PS4AN4I1P"GV:.
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M  6O$@!0\Y (HM0\)(+::'Q(Y'7NHV?W)2-C'Q)YP,U6:)<!X*!=!@@#=QD
M$IZ$S1T?.PFCLJ58;*]!7UQ\\5'[55N_9=7G8E\[V_Q!T+OO O%F5:_?7O7Z
MHBF?CM^%]*ELFG)W_/$QSS9YU0+$WQ_*LOG^HOUZI?-WB-W\"5!+ P04
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M\/M, 5-<W>@7K$^"GO\?4$L#!!0    ( #. ;E?H-Z((H00  .4*   8
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M4NUUW[]-P,9'5?SPI@H/F:7Q]"P*RX+J&2T+T#F'</_!!IJ7[>0?4$L#!!0
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MW"IT+2^.+$S0PGA($-4/"8(B+YC.O'D\Q9?QS)L&,V\VCL1PHJ692"1VHO,
M_!C'WCR:RJ?X%GE^C"=]7S[=G\>3!:(/Q@^\,3CECWU\B2;>9.SC2R1?Y^K;
MS;K<;D'HL@1=1=G(=)U4MPHR76'E]\958EF&!$D&G,NLD6O(57U;)[@!4DER
M" !2-D%!K4 _Z+W+FC7)8XOKLBFE2M*U'<J3T."\79(_2!IP;]O4 O=4:EO6
MM:IKS*(V]4CN,W"1Y,2DVE"[U.3>(E;6F&:MB!S#QSM5*?DD#J%+?LS"?!)%
MWG@R]F;!F+E,]S?K2BG^M8"IBHWVKXK\JQR*EERD9Y>$P)??>WK4@!1K#+V<
MZ^^3*<0;@_/QD5GDZ5E"3[BSC,1[HLQX_G^II-+N7[Q0MUE1$!,-5R!D1R^>
MR##V8C_RPG@F/E;EUXSC/FPLP$+F$U].B$@?)N>+3J'OJ@P2*9BOYPZ_H'-Q
M".49X\D9= XD[,S<Z^> #&U7[U0%B>&96FGE)&]"?W,6\:;_V1$Q7%O&.@8_
M0US4SH2UIN80LR<?9K'K7)B?CO<1>][G[1X!"6RAK-E^8F_BPX;\";F/T(OB
MN3</F5OMILT3HFVIX,A3[1#9L6:;;9)5Y'BE\?#RG!CNC[UX'A,C0<,LG'OC
M>-X9[V:7/Y!>Y$WF4V_JS\AX V\R@:C&@7Q;)H5P;0+TKC"CA"-O5>>NWQ2-
M(G_(-*T4W0=[P 1@*R)Q"]+OUA!TCN&&)@:GN%'$?0[/+2SJ'@[7E]#E34EC
M)/>UW";@T+)5(Y(DHA 634Z#K;*^(.VA@9DXB$Y :_,,'(?4>%82I[F!1E2@
M%5@,-,$-+!1\C74I((DF/O 0D<2D#"GM"2/O_E55!#8@FKUU-FO0QDX" OR:
ME6V=WP_=2L6^AR+$?UENV="F!U++D;R&V+!DN#2MH[TDRM4><X5V?(IO)46!
M<Z0@VE85Z0O\<58N'4],,;0N2;N( '*I>'#H$ED P@I V?!_@!C+O@$7VIKM
M22L&/("-LRM8&JPIR>_KC*6(YS+HY]=L"3[K<7*$T9PDQFH!Y]Y6F#J_%V#H
M$F%8KMJF)?XF]V0.]5!7DN7OB" 42LC5N?/6[#?M4I:8C*("VS;9$_ C2"83
MA6 A8%Y8?_>2J"!C-$MNX2RK_%Z[C5H9,LC.F0"F;%<+-5?6\#XE\ 36"WR5
M, %6@,EV6Y7;BB2C'14FZ4 1,1CB;"#49<T&"!0,LK=,H.6*JAB6P=>-Y&M]
MS6%!9ZU:*%9.Q&$]!1XHM!(W#E<7"G;VE;B%I*;Z D^R32H]-Y#@7=GF!),
M^RK,^JY<0H#P$LBX:MQ/CQNV8,K%/2X52"39EV6KP3P=;# 3\H_(4;<MN;T5
MV>X1'104JZN6!O7(D2/CTSPG.<G/HYN1_.7JZJ-6E@U1J)G1;I?,/BR8P<0&
MCA,\8^+H%U+$--DR'XTOLH:9D2^$+HL5#*ZL:F3,A$:P@(1N]R0)WI-?RQQD
M>59?C?PHYE,R3OR'CO$\&WHN:PP"V +Q(#9EN)Y]XS7=(2FFOPX-O#R*KAA'
M0+W+!<>&I9FE-P,,;SS#846IP$/ -M4D6<[.+\7:B+@]VQX&AD1[NEH5UIF
M*HH6H?_C:[KMGWS;NYZM_"-"26VP';LX>(/W90-*WJM&I-_C_*SM+.WM:9>[
MX%K=X(\V1CQ;;HTY=6-3)F6'9/2N'0)%-H^1!/G1GAR'E+N$K($P(MWS)/;\
M.641!A-.O7 R T::/PZL[4)";>WLLG@VX$($<:!P@Q4!D&;>)/8?"PT'LQF$
M+/K\6GRBX2Q8U*.X\)&O"(9*-)SL/AD<LLAR,/I6\Q8>O8*SKS7^"*< (U-"
M=[2"F>\% 7V9SSSBPMAGW!< <A(6GOL.Y'0S&NED-$A&,%0 ,BBCF0 R3KP
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M(N)]; ]@DQD*L2/<Q,\UA0#'*%%;[@+&>^>]:"LK&J8@]=)X-3K,IH-$"J?
M"HH:S_B%>W6"7JG554$E6%&DXT.J[X"T>4 ^VV,\71N#Z-=NT)L52O7*Z?$B
MXG,8FD1(GB0-PC#+;A_OV728Q;UC8W=8]-.Z&[_[40[WN6E_I1=7^VF/Q(](
MOFJ/-KP];QZ:A@)]QBFH, _+<<#<&[+(S?[PBJRM[*U[MR3*JY8Y]:N/_/)L
M"8J'>S\>  EDZ]G1V\-_%?T6M.POCEHSVFH^2'+V%W8T"]P/^0P_I,]:&W$O
MY6O^H)6YNJ1W,\ZK])8CE*5^"D$]3 X?N_WY/^@T9^A-C]1$!V\VZ.CLE6#!
M@+4VO CT/)ZNT[22CB>N:6S\X8G&>?:UYUSGX7T\89EU@V;O"=IR<=(,%&"@
M21U+@E\,5=+:TV4Z'5S.QO%PE#L]E]DLB9/1N$L4?X:GGQ0%**2PH'=^)\\D
M<,9&N!>MU<ZSYLO9!*.W4Y\]5Q]]H?JLK_Z(*1;<K-@"%72.)1Z_.SKFB^\(
M@7^I&3D$48\D1F2@@Q'=TU9=EW9O<8YU7X)*IG&:T\S/$Q@]&9T0ZX7-L$F<
M)U-0HGPZ/=,,T-M#Y3]_&=:G#6=.C3ZE+#7?WABB?2CE50$-WG4]5A'U=NY\
M;<+KQ=.$Y"6 Q\>3\X>0P;X'^1B 18'Y#L<SNAVR(6Q+\R'=C-APF,=)/J6;
M,1N.QG&>)W0S8<,),CMU,M/VK2$&GCM_YTD>CR9YX'#G3,V(GX-*YM$#^O>K
M??%_,T):SR8)^S9Z?^P'/[^K8T*8CN/1+/^2*/=+^_\NQN?A_3L1#FVXC6\&
MMIR&Z,:3:?8G@9G$Z>1Y4'(P_R\,B#^+G'JG?WWP964MZJ7[?D33!2#\1Y;N
M:?>)ZM9_F=DO]]^WWO)Z*17-V@5$D\%D=.$917MC]<9]IYEK:_7:7:Y CT5-
M"_#[0FO;WM &W8>[FW\!4$L#!!0    ( #. ;E<HFS'N9P,  $ '   9
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M=)6]4_N?\>#/T/&5JC+^'_;]V30+H>R,5?4!3 IJV?1?\7B(PPF@B+\#X <
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M%Q4 RZ>(<YH';CR*)*E"66E.)[^T3]\R]L\,53P1C1Y-J*FVP'4?8$[.G#]
M-++Y4N%HTWW=@-W!AF,09POZXY]Y[F 0M.+EH//1BR@-R&7Z"'#G$L%KQ&W%
M8X!$#P:^LY*_IN1&&NW/]":-B/.:#:U%]@RCB +0# T6._(-T>0 P*;7,8%,
MD@+O_$&;V/F;.- ,^><O320ALHIRY4$HGMIP;VU @#J<4B4M$48%)L@\W_L'
MF9B#-B,3EC0;+_OLVH8J&J9*>BM0R?V=OH)743FP]"@(7-\?NZ/1F#R[MMK9
MH)%=T'0S!L_S(GN6Z,9$O&3!Z2GK]M4Y@G<AL-?$3RL7C>D.:D6+1V9E04&&
M$T+TM0J)5Q:J!*O0)(>+*",('LA H[K!-U#H29+H?903=&:?TTDS4*VF5V6M
M[K;1^+Y)8I.V).4I@V\74L]WY2^%!X6">M7DHX/&5H(S/UJE:T/#.%-(&I@H
M0\176= #T=QP]"KB2],9B+ T88)VBA*,T3CB5V8H: 4+YSQ]%%:#5!=H;[$N
M5=RVY*:<J\I#I*"S(M/J4/&+XA5F0=@CO(.JB/50_R@8]-NI8AS=9ET:MCR*
M-B-#Q,BP8F;.;N6O4D;<*/'^2<#3$/].B 3N:<TY=N[8!*KI;V:HR-%+MX-K
MMSW<G \94L>6]5#?!<$%3JI#A"LE]&;U(_.A$P5@&CDR;95]&EQ!UHJ% _N9
MJDU:04O":FRAQ;'_<HL^7);'I7)(L9H/NFJ8)6M3\3!['%A!U7DK5@.4BZR,
MHU8KE?,E)W6I5A!L6Q0?;#63^TL*DPF\*2U13 78U>;)@:ZW<Z8NT:Z5A433
MNQ*[U1^FF:Y[Q##F-#M==O9JV[U?7?) 4FFV.MDQP!-YBQG=:2%2IITBX7Y4
M%#($:VYDRM-0FNL/!A)CU;>]!JR,A0JKTVQ5<=:D-S+)@J_PL '/H@06S3-E
MG5BWL\00I'(J--%MEE!ATK@SE-JX?^7$WP>T+=-5)O8)!6*0@R\:0W-'V+AK
MK/<YJRN'N8/0):2.X3Y[O]8$KX5>E? F'1RKH*&P5%AV)GZC&*?%U72""SS
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M!9B?92@VU0,=T'S"O_P_4$L#!!0    ( #. ;E?:<)]9  L  +@<   9
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MJIP@#61Y4%;:>KRKPE[UQXN]-=[#&FW;"C<^=2DW&[L.:7]M<[B[.-]LM-A
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MPF1X9!CM>2SHS\>'(,12%5S?@%E'_$?0[RBP=U(<'3\0 HK>JB L6RAO1&L
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M\73<H7^JM;.6E7!X9]2?,J-\$EP%D.%&5(H>S?XSMGHN/-[:*%=_8=_8IFD
MZ\J1*5IG9E!(W?S%]S8/)PY7T0\<DM8AJ7DW@6J6OPH2T[$U>[#>FM'\H)9:
M>S,YJ?VA+,GRKF0_FLZ+4ID#(LQ0XT82+)30XY 8VAN$ZQ9FUL D/X"YA@>C
M*7<PUQEFK_U#IG3DE72\9LE9P"66 TBC/B11DI[!2X\ZTQHO_2\ZX>_;E2/+
M-^.?MR0WB,.W$7VUW+A2K'$2<#DXM#L,IA_>Q9?1QS-\AT>^PW/HT_G#XLMO
M?\WG,)M_G7^Z_P:++[=?WR)Y'B:^'$ 'U3N%@F\Y]NY,40I] %<:[8QUP"G!
M+E$625KD^B-P8B?UUD'I<T:Y('BNA)(;B0XJ/G +R[;(AE'\\],O8#9LAG"O
M":T6"AYQA[I"N#,9#F A+,FU+ 4Q:J\+Z/A:'V#-U\C*5478!_Z"-@2%L>C#
M:G DJ")C#Z!D(;D;>1G0R2C$$Z-HHS/IUIZ^T=QG8/@3+,4&X;.P*V-?(O"V
M\TS+CHXF]^'=51*//O90R:U<*0045M?:][F!7.R0_9DP$F:U1)^2ULE!XR65
MI .G[[EJ\]?2?!U8L*9"9"S,'(& ,[C"7*A-F\&7Y#"$(<[D:Y!3WSTRXOOT
MNG^=7O-!9O ^3B[[HR@&;MVU&>66S]5OL22.WE0L^HKE RP)BQ4?95=T?9;@
M2JR[ICKT>S5D&O>3:-C"QTG_8C3Z?_#):_C!6R43GK2U NVV;MZ.4U!I:CK<
M<?7X/MPV;?'%O'E<'H3=2DZ8P@V[1H/110"V:=C-A$Q9-\F5(6ZY]3#G-PZM
M-^#]C3'437R XZLY_1=02P,$%     @ ,X!N5^>'[%=U!   [ D  !D   !X
M;"]W;W)K<VAE971S+W-H965T,C,N>&ULE59-<]LV$+W[5^PPF9P<Z\M?<6S-
MR(Y;]^")1VK:0Z<'D%R1J$&  4#)ZJ_O T!+:F-[IA<)(';?[KY]^+A<&_OH
M:F9/3XW2[BJKO6\O!@-7U-P(=V1:UEA9&ML(CZFM!JZU+,KHU*C!>#@\'31"
MZFQZ&;\]V.FEZ;R2FA\LN:YIA-U<LS+KJVR4/7^8RZKVX<-@>MF*BA?LO[4/
M%K/!%J64#6LGC2;+RZML-KJX/@[VT> WR6NW-Z9026[,8YC\4EYEPY 0*RY\
M0!#X6_$-*Q6 D,;W'C/;A@R.^^-G])]B[:@E%XYOC/I=EKZ^RLXS*GDI.N7G
M9GW'?3TG :\PRL5?6B?;R6E&1>>\:7IG9-!(G?[%4\_#GL/Y\!6'<>\PCGFG
M0#'++\*+Z:4U:[+!&FAA$$N-WDA.ZM"4A;=8E?#STT4M+-.<V\X6-:JC!VLJ
M*YK+@0=ZL!D4/=)U0AJ_@O2)[HWVM:-;77+Y;_\!LMJF-GY.[7K\)N""VR.:
M# ]I/!Q/WL";;$N=1+S)_RR5_ICESEOHX\^7JDZ@QR^#ACUSX5I1\%6&3>'8
MKCB;?G@W.AU^?B/EXVW*QV^A3Q=WL_DMS6\?OLUO[F:+6WJ8?_UY/KM_*<^W
MD49G1P>OH=%73?=B0Z.SQ/4A^9KIV@A;DEG2%VFQA8QU)#I?&RO_YI($N4BG
MW='9]G1Z@[WVO8,7=6V8O1]#N4J%30BX@'UCFE;HS8=WY^/1V6='A6D:K$+M
MQ>,1_;JS@-0WM(VP;T88!*AP/,'*/K(/>5O35352D2OA66U(<V6\Q+@DM%@[
M$0\#=T@&NWE#!A"6&L8*25VHKI2ZVL($_ YQ0]96Q*56)5//0>6ANN^=4'*Y
MH0X?+,T[Q30:YA]'Y_V7 ++@HK/22\;N>$(MNF*:%3X CSY-C@])@-PF0AX"
M'/P5QI9"%XSCP-<DVE;)0N3 =CLH)=9PTV5?!>3GK4SU)1*];$+.P<0;+Q1B
MF$['L(G#7?<< BF%\PQTEN@;V,T[!Q$Y<,6%T::1141*7*,7NI0]ETBV-18D
M1P/+5:<$!+/!,.H E7F888.LA%0AI10>;2H8"[L:@.HD6!-[5;PJM)AQ+58(
M2YYM$^D\IR8=0RG7#>5 Z%R;^H6NE](ABI>Z"S+V%%0&HE+NI0$3VH"B7,DJ
M5!3:5_1BW%-VF.[8_%&_)O^+XX63)"_=-FL,@;//?"S0_1<'R@:IOM/2>?1>
M0<SK.FI=X[8,E*(T)7D%5U^CD)<V5D(*(7O]YN$:?M&TY,"AU)'ZD(PRNOH8
M>5T*:6DE5,=['?DQX9C>KK R;+"]2*E?.<0$LCU>$*Z#1!)6Q#UX-MPA[+;0
MJRH8#8>'9V<GKR6%=PODH:-B76S6^^ Q'I_$I0"-[<ZI_1J"/^CUDP2#2\AS
MDR.)YYOHZ*5S?;!W S=LJ_C.".<:!)(NX^W7[5-FEF[PG7EZ!]T+6TF<,8J7
M<!T>G9UD9-/;(DV\:>-]GAN/UT$<UGB.L0T&6%\:XY\G(<#V@3?]!U!+ P04
M    "  S@&Y7=#U/-.$<  #_7@  &0   'AL+W=O<FMS:&5E=',O<VAE970R
M-"YX;6S=7%N/VT:6?J]?4?!X!FV +9/4A9*3&/ M,UG$B3>=3+!8[ ,EE5J,
M*5+AQ>W>7[_?.75A4:+H=F.P6.Q#XI9$GCIU[K>J;^_*ZF.]5ZJ1GP]Y47_W
M9-\TQQ?/G]>;O3JD]:0\J@*_[,KJD#;X6-T^KX^52K?\TB%_'H?AXODAS8HG
M+[_E[SY4+[\MVR;/"O6ADG5[.*35_6N5EW??/8F>V"]^R6[W#7WQ_.6WQ_16
MW:CFM^.'"I^>.RC;[*"*.BL+6:G==T]>12]>QPMZ@9_X9Z;N:N]O25M9E^5'
M^O##]KLG(6&D<K5I"$2*?SZI-RK/"1+P^-, ?>+6I!?]ORWT[WGSV,PZK=6;
M,O\]VS;[[YXLG\BMVJ5MWOQ2WOU#F0W-"=ZFS&O^O[S3S\YG3^2FK9OR8%X&
M!H>LT/^FGPTAO!>6X8478O-"S'CKA1C+MVF3OORV*N]D14\#&OW!6^6W@5Q6
M$%=NF@J_9GBO>?EJLRG;HLF*6_FAS+--INI KN_UAWMY9;]\]NWS!LO12\\W
M!O1K#3J^ 'HEWY=%LZ_ENV*KMOWWGP--AVML<7T=CP*\4<>)G(:!C,-X.@)O
MZO8^97C32_"T),IR)V^RVR+;99NT:.0 2>1_OEK73041^J\A.NAE9L/+D%Z]
MJ(_I1GWW!(I3J^J3>O+R;W^)%N$W(YN8N4W,QJ"__%!EQ28[YD 2^WA3%C5P
MWJ8D\D.H/A28. 4FKT>0G3MDYZ/PW]5-!DU2]1!J#WQ5C"&R<(@L1J'=J%N8
MED;^4&C#=H%:#P(B+@+IH98XU))1J&_2>B_38BOYCW=_MMFG-,<R@S0;!34L
M>016#,&7?_O+,HZB;^3()I9N$\O13?RBH"[9IE%ZF2'41P$,H]Y!%8R\1?C7
MO1*5VI20W3S3T@KQW5A"5ATR_%U6R[26NS*'2ZI?")B51AW6JF+;\E9MS(<H
MT*L\E?,@F<;!;#G%WXL@G$=!$DW%+R=@Y\$T7L@HCH+%="%^+9LT'\)!;#J@
M2; ,5PPT2J;!=+8:H_W*T7[U!=I_4D6KY"^@"*S:)=D>!7*)_@Q9>)#'$(["
MS@F%HRC_J.!8"6$%85R3+2.:O2(&I<5&@5>5?%NVZV;7YM8^#^K#^#K#N^+%
MQ5<N+J\OR(T@N='[J3R0X/<TB!;+8)4L\&&V#!;1,EC.IJ*_T-8L)%*[T%4$
M<9LEP6JZD,_P:1J$"=X,0_GL?)U %HCD #\*9A#$<!;BPW0>S&<A/DSE][GZ
M?+,OCT<@NBV!5U$V<K-/JUL%E=EAY_<FZL"V# J2G&$NLT;NH3;J\S[% Q#Z
M-(=\0XE,?*5VP!_XWF7-GL3]B.]E4TJ5;O865"#A7_)V2[XU;4"]8U,+/%.I
M8UG7JJZQBCK4$WE.P'6:$Y%J@^U6HWN+N+/&,GM%Z!@ZWJE*R:=)#%4-$V;F
MT^DTF,UGP3*:,97I^69?*<6_%I 2<="QBJ)81?992^%&8+>$&#*_#S34B/1V
M!K5?Z<_S!=B;@/+)A57D^"IQ(/Q5)N(GPLQ$4?^ATDJ'4N*UNLV*@HAHJ (F
M>W+Q5,9)D(33($Z6XD-5?LHXAH8)B["1U3R4<T(RA$4+A1/HNRH#1PJFZY5'
M+\A<$D-X9GAS"9D#"B<K=_+90V/,,GCA:?0 R_!>56 [%JX52_B@ZH\"&E/]
M4^CL3^C?G!<_=#][4HC8*&,U@*<A1FMWPH+-D=BY"+$4^.Z%6>[Y'W'F?WX\
M0R"%NI8UJW@2S$.H>3@G!Q('TV05K&)F:'MH\Y1PVRKL=:-=(OO\['!,LXI#
M'T,$>44R$<Z"9)40KX'#,EX%LV3E[,OAE#X0L&DP7RV"1;@D^Q(%\SFD:1:-
M\CSN>!Z/\[Q,BY[N8],[H"T1J+1JD/=?!B@N G1AQ ]%H\A/,Z5VBIZ#(<&V
MP6RD RT(>K>'AN2G^*WA#P^*9()SA!:FZ!Z!0"AA! XEP4CO:WE,P;=MJR8D
M7PBNP0JRMFS.ZFM2.P+,R$&@!-0]SR 'D"5>E83,/$ 0%7!%/@B<8#_7"D;:
MVF*@1 L/O$0H,2I]3#O$R+%_4A5E/!"8LWTV>^#&UA5B]2DKVSJ_[]OCBHTV
M!0?_;:EE0RX-2&TG\@V$"5N&+]":TW&BW)T15VB/H?A1$E]X%0KNVJHB*88C
MR\JMY\(HMJM+DGE"@'P17NS[$F: L Q0-K$80,:2KT>%MF8MUX(!TVGCOQWT
M'SJ>YO=UQES$>QFTYE.V!9TUG!P15$X<8[& 5VPK+)W?"Q!TB_!0[MJF)?JF
M]Z2D=5]6TNT?<+WD@\E'^.O6['#L5K98C-PI6QS2<B2Q0)D,!Q@+!O/&NJ>W
MA 69"+/E%EZFRN^U,:N508.L#R/ F)U*H:;*'C:Q1)R+_2)M3!D!R\#T>*S*
M8T6<T>83B[A@G0@,=C9@ZK9F!40J#K2/C*"EBJHXTX(%GLCO]7<>"9RV:J98
M/A&%]1)XH=!"W'A472OHV2>BECRDU4?8MV-:Z;61W-V5;4[A._*D"JN^+[=@
M(*Q$FX,&AY1>-V3!DNM[?%6DMXHM;+;KK>/B+;,@_UBVS;$E8[PCW;T@@X*"
MG*HEH &YEZW::9H3G^1ODYN)_/NK5Q^TL!P(0TV,]KAE\F'#'(4=8,Y!,T:.
M?B%!W*1'IJ.Q158Q,[*%D&6Q@\*552WKEL(X;""EQP-)C _DIS('6H&55\,_
M"I:H(DCTAXSQ.@=Z+VM,Z'1$J B/F>'[[#/OZ4XAG$QK'P?>'H4E@",@WN6:
M/=;6K-*I < ;RS L*!5HB'A7-6F6L_';8&^$W)EN]QU#JBU=K0IK3( 5>8LX
M_.9[>NR?_-C[CJS\(UQ);8)B-G&P!C^5#3#Y235B\S7&S^K.UCZ^<249?%<W
M^$<K(]XMCT:='&QR@Q8D)V[:()!G"SB^(3O:H>.A<I>2-E!P3<\\38)P1=FM
M":8703Q?(KA</2[*/8VEM;:SR>+5$% CM$#Z8H)L1);+8)Z$CXVI>ZM-QB*4
MKG 8C9;T3%3:%0H'8Y)'5 5U/-K!%;_25FT&H'?HYP3\C>#@DK8JW5\F<EMG
M.=:]U7R'MZG@B&H=L<4+A&\+"MF)NLLPB"+ZL%H&Q*%9R,%\A#R"$IQ5Z.41
M?IHJO305&29 14"#TM0Y\H!Y$(4K#BJ[U .?9G&PF*[P&YX4?X>0/9=7Q/UG
M"#IDG>:*_%!^E@%>1;-%,)W- 2*BS X+K&2,5&.*_&,N$V34"$27"Y<5G\@\
MA:UX<0E<5E1TB6?!/$)FLZ2M(C/GC"F,\ &/)%AKF<Q& ]JN1!N-EU7?JIU"
MN$+1_[J1/]1URZG3&_+'@Z+S,'!B )R\YD5$9K_53A]VI&4,H-&P(7\@6F3[
M9 ,DF/=U62&Q8\,"7A\ H*SNV7#5DE-TG5*P;S2A,85;,"-^%@Y_!K/42Q&%
M'TC!41 WM4"2VT$@U'"PJ-TUXX+8E)HIUVS #JK9(\)S88OG6N"";)1FT=MB
M\P$"SXR\%04<GTW5F".>W4[; >W>$  9Z!/Y2N/!!M2^G_7MKWN'_$Y!N1"9
MR:=1- L6JZ4Q5O,8YNJ2J7I4D2&T9C!.+A4OOM($/DY"7D.ICB6((-]0K-K(
M5[? @;V^8LK0JQ 4O/-O+7!*;-;[14$1MI;P_UM05C!0QH/"["Q!FE%NBH=)
MR:A#Z_HRT7AW!:DOX@!.'5]QQ#]HEAX*0V@87F+-5/U%4;C(4O5KA9PTW6@B
M^D$RD@)XOEVFI<GBI+,01Z\=WMX@K%)=SGU-K5E(BI7).NAQNRB+:^3H1^0K
MXO29'S-0M[F77'98 _16?Z_?<8ER5Q=EH!1H[;/C8+H)K"I$N!1AY^7&!&7$
M7AV5U11Y"9M".[@FV7O(YLR^R"YSZ;.NL]N"5;'<^8\Q0G9_OZ:?/> <\K'X
M$F\0^?4QA6Z:?+ZM=81-BP!S$ULBR;LE;\&=]5Z621@8%79!/EY2GW6HR4Q,
M9;W7=D%3&G&Q<=<3" ORJ6WF1 ./9;7/0$GJL.V"8LI+W98U#<]9>B9-AH2U
MI2$'OF*(F=!D6**LWE."1[! H0VG@RXL;SIQ-D42SAI+0O^.RG:%<H6:/-N0
M4=AJ3"\)F?"%[!SYK.Z0ME2\()]6:3J9I!1=C6Y"X^9PR37C'T! PH7^8-/M
M!!OON@ZIH0\"4ZY:&>$RB;=E/ @!B[QM-\V94HA+2G%)F9WB^2)T;EOZ/H:D
M^L2]8+FLJYX(EWQB"Q0(Y]G.<<* I$^JD/<JM;K](),RR.TQU(2'6BIW< O7
MM*97X/%P[+-66Z,OP)<]^.RL3A80O06^+RMQ3F#6IQT<,EE%X$C65]7&JGMU
MZ0-0(]$P.3S)YXXLH98,ROHS#B'2AJMK&[:#M*6TJG3)ZL!=JT-Z+W2UA4N2
M0)Z$DNS+&>L]EVY]MG;9,TY5%C8"F\;($N9?&86)T>@N69C>41Q,PT>WC1X>
M$70#$M'X< -R@"-K$B%!4P)'XLY@6# *:#C1M=!%#SJ2ES'<NPF*:'R$XJ;<
M-7>DT)<SK(<!$ , ^CAU Q'1^$0$36>-X/.(:0B"J!&4;])CUJ0YZR_7775,
MKS5!6]BG<9P@D><NE'@Z3ZC-\\B2RK DS^;+((R6+EN)PR")X\?%N&<9R^4-
M7M#<>!X&T\1H;A(BU9_]:^)MU_J-@WAE<K-I$@6KV2/+86-[%=Y>3<$N.]TV
MR?EHF=!F5SPDR&'?SQ27&.O'';W)J-YU@R?1^.3)S[H$"1O\3O-B6-8?"$18
M(*.C9W$W9!*/#YF\YQB#L+NHA@^%8-1N%*^NQ1V/M[@_@!<W' Z31@^B]44
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M*&LX =C ]1C.C*[].,13K!FL*0:$?AC6L -88^VEA ][#(@&I)6&@8@'-J#
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M*07J4AJ ]_,*U65W0P3ZS^S._PU02P,$%     @ ,X!N5WLEA<8K!0  Y0\
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MUC3J4=D VJ^D- ?#)CC^>6S^ U!+ P04    "  S@&Y7 _5"+U<$  !]"@
M&0   'AL+W=O<FMS:&5E=',O<VAE970R."YX;6RM5DUOXS80O>M7#-R@<  F
MEBA1'ZECP,DF[0*[BV"3MH>B!]H>6\)*HI>DXJ2_OD/)5MS&ZP;87A*..//X
M9AXYGO%&Z2\F1[3P5)6UN1SDUJXO1B,SS[&2YERML::=I=*5M&3JU<BL-<I%
M&U25(^[[\:B213V8C-MO=WHR5HTMBQKO-)BFJJ1^OL)2;2X'P6#WX7.QRJW[
M,)J,UW*%]VA_7=]ILD8]RJ*HL#:%JD'C\G(P#2ZNA/-O'7XK<&/VUN RF2GU
MQ1GO%Y<#WQ'"$N?6(4CZ]XC76)8.B&A\W6(.^B-=X/YZAW[;YDZYS*3!:U7^
M7BQL?CE(![# I6Q*^UEM?L%M/BW!N2I-^Q<VG:_P!S!OC%75-I@85$7=_9=/
MVSKL!:3?"N#; -[R[@YJ6;Z35D[&6FU .V]"<XLVU3::R!6U$^7>:MHM*,Y.
MWM=6UJMB5B),C4%K8/@@R3*GXY$E?.<UFF^QKCHL_@VL##ZJVN8&;NH%+OX9
M/R)>/3F^(W?%CP+>X_H<0I\!]WEX!"_LDPU;O/#-R?XQG1FKZ6K\>2C=#BTZ
MC.:>RX59RSE>#N@]&-2/.)C\^$,0^S\=X1KU7*-CZ)-[>GZ+AIBJ);SB?8CL
M4;C#9!]R]):JI(=9U"NP3G=8:_58+-" W#U4QT U&HH7%K)E<>&10!:K&6IO
MIY)W8VQ!CP47WL]:&0/74NMG!S^=SYNJ*=NM3]1M=AO>'7VJ+00^/*/4!DZ<
MY$GLTV*X79W2^LR[U;*>YX5!A#E=-"?;F7N1"Y KC4BM@A3M80+.DBAB89S
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M:N= ^TNE[,YP!_03Y^1O4$L#!!0    ( #. ;E<-T":T7@(  %<%   9
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M-#M;$>9\ICMT;@5-\.5:'D4ZK<BC0.<HT'D-P3B<0##R)Y-1,(\AA%](A(3
MMJU]ZH]\WV^MGU%*4!DINK@HAG@ +/8'P2;#V*;A,-C\_["FK:V+022S89)F
MTT&P13 ,-CFO/!S[0Q93PX;$TK +JQ2.XQ,EO223:!AL=BG6["2OJ&L]T=D;
M8G:RK=T0\]8:]U@7P[)87,@B&OMMB*C'&LS."]#6$_%1QQJ>C1N.PJ:4^\YI
MKW.9YBCV]LD@(>%5H>I[M9UM7R77]67\!UX_:;X0L:>%!(8[[>J/9Q,71/U,
MJ >*E_9JWG*E+WK;S?3+"H4!:/N.<W4<F #M6VW]&U!+ P04    "  S@&Y7
MA B+4,8%  "L#@  &0   'AL+W=O<FMS:&5E=',O<VAE970S,BYX;6RM5]MN
MVS@0?==7#+SI(@$4FR)UL;*)@:1-]P*D#9JT^[#8!\:B;:&2Z))4G.S7[PSE
M:^MZ&V ?$E,B>>;,S)FA>+[0YK.=*>7@J:X:>]&;.3<_&PSL>*9J:?MZKAJ<
MF6A32X>/9CJP<Z-DX3?5U8 SE@YJ63:]T;E_=VM&Y[IU5=FH6P.VK6MIGJ]4
MI1<7O:BW>O&AG,X<O1B,SN=RJNZ4^SB_-?@T6*,49:T:6^H&C)I<]"ZCLZN,
MUOL%GTJUL%MC($\>M/Y,#[\7%SU&A%2EQHX0)/X\JM>JJ@@(:7Q98O;6)FGC
M]GB%_M;[CKX\2*M>Z^K/LG"SB]ZP!X6:R+9R'_3B-[7T)R&\L:ZL_P^+;FTJ
M>C!NK=/U<C,RJ,NF^Y5/RSAL;1BR[VS@RPW<\^X,>99OI).C<Z,78&@UHM'
MN^IW([FRH:3<.8.S)>YSH^LO;>F>X;6N,<U6^DC=5K*Q<'PO'RIE3\X'#NW0
MZL%XB7G58?+O8.9PHQLWLW#=%*K8W3] ?FN2?$7RBA\$O%/S/@@6 F=<', 3
M:Z>%QQ,O=OJORP?K#$KE[WUN=ZCQ?E0JGS,[EV-UT</ZL,H\JM[HYY^BE/UR
M@'.\YAP?0A_=83D6;:5 3^#.Z?'GTRL48['KQ/43C=4^[@?1]W/OS)#FBV"\
M;49U9J!LQE5;*' S!1-=88&7S11HJ6Y4X^Q9<#\S2JWDH$@.\ Y-[[P)**N4
M6@[K4>!M@YZ3/0M'P&,>1D-&(S$,N1 XBD(69Z'@-,Y2'HJ8!;?*^$[5C!78
MF30*VJ9T%CC/PU3D$,5YR-($^!!_XQBB81:FJ0CNM9,5V(W'L./Q$<19% ZC
M'$<"M_!\Z D(D88BS7"<)RQD3,"!5"?K5"<_G.H;)6UKD [%^*TL#7R25>NG
MKN5XUDD!WOLXP>5"FF)?\@_;NY^I8$+0CRMHNQ/]TF+['>MI4_Z#1*2%O6)H
M+26?:%(%43,\)4-0*S?3!>A'9?SLH[*.5LZ5*771![3N12R;YZ#>]G:7DB)O
MMWF!)&\!![2XD,XOFQK9N"TN5Y7$C&)$-?:RTQME'&XXOKJ[.8&Y*<>TK-:%
MHK;K9KM"#A:^I9/+R!U/*'0=SZXN*&?!MHYI''3CX/I)F7&) 2%\A<I@?:^5
M?A)0>8X)L"HG"E)X5M+8U>]F]E%7&-J*6E2>P"M(<W@5O"D?RP+K!9Y+517
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M/DBS ==70NC#P%2A^B<B_@M02P,$%     @ ,X!N5\;&91=2!@  JB4  !D
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M#:';%TQ40<^/@L!%G>F>^][>?<_H_COY0I4IFZY(L92^LP(L"*O (\DV5$=
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M$#K#-:$1#+PH1-Z0$%4.A2'T(!P2HA%T?-</X1%"4$<(.IF0N1QO#/F U&=
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M,,FF(S83+2K75-9"FQ;EACOS$P%I"\Q^(81^FM@^U?V6LM]02P,$%     @
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M_5INJA.CB.W7,MOGIR(7Z._I6DBNFMP_7558^W&[_>C&/Q([DL#$4)U= #^
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MZI!<#;?J9@5<&ZCW&6/R--$.VKM:^#]02P,$%     @ ,X!N5WI=;K6L @
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MA$)BBU9\E_,M3UBNT6.2B"+7/-^AI4AYPD&ANQEHQE/U#MVCE4GP39&"Y7T
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MS;WYN %I >;^5@C]TK$!FL^ER;]02P,$%     @ ,X!N5UK)D79S!   +!D
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M7E/&TNI'602DUS('I06@M!"4%H'28E!: DI;0-&&DNX--&)_*(N ='SFH+0
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MJF9G]J&:!Y?<)%8!,[9)VG^_UX:2T!(RV;+2]J$-&)_#/<>^5Q</-T(^J!6
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M;W)K<VAE971S+W-H965T-#0N>&ULK5?;;N,V$/T50BV*72")[K?4-I#$76R
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M]+/X])19!),D\[S,LW/SO7VY]@:107_3MDQ6Y[?:1VF0!)&7A^FI^VVB$"@
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M(=FV\#;0HG9=<"NTZ:ENN#.W'DB;8+X70NC'P#;6_A[-_@)02P,$%     @
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M?,[UM7TG6R&_JS6 1K=UU:AIL-:Z/0U#-5]#S=2):*$Q7Y9"UDR;H5R%JI7
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MQ">9<2N[5JP;:-&Z;N9::-,;N<>U:5]!V@#S?2F$OAO8!FEHB,M?4$L#!!0
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MGPTJ6T#/<RG-9F(WZ'Y?R1]02P,$%     @ ,X!N5SU22AC0 @  $P@  !D
M  !X;"]W;W)K<VAE971S+W-H965T-3$N>&ULG99=;],P%(;_BA40VB2V.$F3
MM*.-M \AD(:H5@87B LW.6FL.7&PG7;\>VRG"X6ZK<1-:R=^SW->N^>XTPT7
M3[("4.BY9HV<>952[97OR[R"FLA+WD*CWY1<U$3IJ5CYLA5 "BNJF1]BG/@U
MH8V73>VSN<BFO%.,-C 72'9U3<2O&V!\,_,"[^7! UU5RCSPLVE+5K  ]=C.
MA9[Y0Y2"UM!(RALDH)QYU\'536 %=L57"ANY,T;&RI+S)S/Y6,P\;#("!KDR
M(8C^6L,M,&8BZ3Q^;H-Z ],(=\<OT=];\]K,DDBXY>P;+50U\\8>*J D'5,/
M?/,!MH9B$R_G3-I/M.G7IJ&'\DXJ7F_%.H.:-OTW>=YNQ(X@/"0(MX+0YMV#
M;)9W1)%L*O@&";-:1S,#:]6J=7*T,:>R4$*_I5JGLGO0EB0ZNP-%*)/GZ (M
M],D7'0/$2_38%%3FO&L4%.AS"X(HVJR05:%[2I:4445!3GVEDS$A_7P+ONG!
MX0'P MI+%.&W*,1AA!X7=^CL]?G?87SM93 4#H9"&S<Z%/<_LD??KY=2"?T+
M^>$RT@-';J IFRO9DAQFGJX+"6(-7O;F59#@=T?L1(.=Z%CTS.R.*Z=>E5B5
MJ;QU%N!DE$RF_MI!&PVTT2G:R$7K5?$.;13A(!JY:?% BT_18A<MWJ=I7#1V
MTY*!EIRB)2Y:LD^+DRC";EHZT-)3M-1%2_=I*<;!@7,;#[3Q*=H8D:9 J@+=
MFTL%P@4?[\'UML9IY(9/!OCD*/P+5X2A;K?6<B(K5.J.[VP,D[TTPA!/]*:[
M\PCPGUZ&CV9R#U)>(:I3T(6HG#T)[[$OXDDX20\<=[#31X.C[+FI_4:A-6&=
M;3[,=AEVHD<&^W6<!$D\^7<O_)T6;Z[+3T2L:",UI=1*?)EJ2Z*_@?J)XJWM
M^DNN]!UBAY6^M4&8!?I]R;EZF9B+9/@?D/T&4$L#!!0    ( #. ;E<SY ^G
M<0(  #0&   9    >&PO=V]R:W-H965T<R]S:&5E=#4R+GAM;)556V^;,!3^
M*Q:;IE9:"X$$THP@]:)JDS(I:I;M8=J# X=@U=C,-DGW[W=L4I2M--->P+?O
MANU#NI?J45< ACS57.BY5QG3S'Q?YQ745%_*!@3.E%+5U&!7;7W=**"% ]7<
M#X,@]FO*A)>E;FRILE2VAC,!2T5T6]=4_;H!+O=S;^0]#SRP;67L@)^E#=W"
M"LRZ62KL^3U+P6H0FDE!%)1S[WHTNTGL>K?@*X.]/FH3FV0CY:/M?"KF7F -
M 8?<6 :*KQW< N>6"&W\/'!ZO:0%'K>?V>]==LRRH1IN)?_&"E/-O:E'"BAI
MR\V#W'^$0YZ)Y<LEU^Y)]MW:)/!(WFHCZP,8'=1,=&_Z=/@.1X P? 40'@"A
M\]T).9=WU- L57)/E%V-;+;AHCHTFF/";LK**)QEB#/9 C"2)F=W8"CC^IQ<
MD!5N?-%R(+(D:U$PG<M6&"C(/1-4Y$ <ABP8W3#.# .=^@:M6$(_/\C>=++A
M*[(K:"Y)%+PG81!&9+VZ(V=OS_^D\3%)'R?LXX2.-WJ-][^]D^_7&VT4GHX?
M0S$ZN?&PG+TQ,]W0'.8>7@D-:@=>]N[-* X^G @3]6&B4^R9_39#GCI4[%#V
MTNVR,+H:I?YN0&O<:XW_I34>TNI0DR.M<3(-A[4FO=;DI-87:2@G[?'VY%17
MI,0*,7B6)B],)*,D&C81]R;BDR86H/6,,%3'C3-#JO$+U8LHOAI637K5Y*3J
MTIX28<B.\M8=4N[.(S]]EY(7&QY/@_%?3ORC(F#KZ6>JMDQH5"@1%EPFF$1U
M-:KK&-FXNK"1!JN,:U98UD'9!3A?2FF>.[;4]#^*[#=02P,$%     @ ,X!N
M5P@<V2"6 @  TP<  !D   !X;"]W;W)K<VAE971S+W-H965T-3,N>&ULK57?
M;]HP$/Y7K&R:6FDCB9/2PD*D0JBVATJHJ-O#M >3',1J$J>V@79__?PC9-"F
MJ-OZ0NSS]WWGNS-WT9;Q.Y$#2/10%I48.;F4]=!U19I#242/U5"IDR7C)9%J
MRU>NJ#F0S)#*PL6>UW=+0BLGCHQMQN.(K65!*YAQ)-9E2?CC& JV'3F^LS/<
MT%4NM<&-HYJL8 [RMIYQM7-;E8R64 G**L1A.7(N_>$TU'@#^$9A*_;62$>R
M8.Q.;[YF(\?3%X("4JD5B/IL8 )%H874->X;3:=UJ8G[ZYWZE8E=Q;(@ B:L
M^$XSF8^<"P=EL"3K0MZP[1=HXCG3>BDKA/E%6XL- P>E:R%9V9#5#4I:V2]Y
M:/*P1U ZW03<$/!30O@"(6@(P6L]A TA?*V'LX9@0G=M["9Q"9$DCCC;(J[1
M2DTO3/8-6^6+5OJ=S"57IU3Q9#SCZLEQ^8A(E:'I_9K6ZA%(=)* )+00I^@3
MNITGZ.3]:>1*Y4^SW+31'EMM_()V@*Y9)7.!IE4&60<_.<X?'.&[*LXV6+P+
M=HR/"LZA[J' ^XBPAX..^TQ>3\==X?R?]^D_>S](1M!6/C!ZP=]5_L?E0DBN
M_K\_NPIN)<-N2=W3AJ(F*8P<U;0$\ TX\8=W?M_[W)7MMQ1+WE)L^D9B!W4)
MV[J$Q]3C!)1H2HGMHZHVI&1<TE_6  ]J0@CHJHV5[1M9/1XVL8_/?>R?1^YF
M/^T=.._"QUYXB$N>XX)^Z/>#LT/<]#D.#_ @V,/9/+A[7:H$OC+C0:"4K2MI
MGVUK;2?0I6F\3^QC?SCQ.^R)FEAVP/R1M^/NFO 5K00J8*E<>;USU42Y'2%V
M(UEM>N2"2=5QS3)74Q>X!JCS)6-RM]$.VCD>_P902P,$%     @ ,X!N5ZU%
ML%Z,!   Y!L  !D   !X;"]W;W)K<VAE971S+W-H965T-30N>&ULM5G;;MLX
M$/T50KM8M$ 2B=356=O UFG1 @D0-.CVH=@'QA['1"71):DX6>S'+R4[DA4K
M=!10+[8N,X<SAS/4D3C></%3K@ 4>LC27$Z<E5+K<]>5\Q5D5)[Q->3ZSI*+
MC"I]*NY<N19 %Y53EKK$\R(WHRQWIN/JVK68CGFA4I;#M4"RR#(J'C] RC<3
M!SM/%[ZRNY4J+[C3\9K>P0VH;^MKH<_<&F7!,L@EXSD2L)PX?^'S&8E+A\KB
M;P8;N7>,RE1N.?]9GGQ93!ROC A2F*L2@NJ_>YA!FI9(.HY?.U"G'K-TW#]^
M0O]4):^3N:429CS]SA9J-7$2!RU@28M4?>6;S[!+*"SQYCR5U2_:[&P]!\T+
MJ7BV<]819"S?_M.''1%[#CAXP8'L',AK'?R=@U\ENHVL2NN"*CH="[Y!HK36
M:.5!Q4WEK;-A>3F--TKHNTS[J>FUT!4AU".B^0)]_%6PM9XCA=Y=@*(LE>_1
M*;K1I;,H4D!\B5XP/T7?;B[0N]_?CUVE@RJAW?DN@ _; ,@+ =S ^@SYW@DB
M'O$[W&=F]PN8:W=<N9.VNZNIJ/D@-1^DPO./\'&"KE.J,VOG^>-2FZ,O"C+Y
M3U>J6^R@&[OLR'.YIG.8.+KE)(A[<*9__(8C[\^NQ"V!M6CP:QI\$WJ[+. I
M_Q-T)[B479EOX:(*KEPZ[J=DA.,P">*Q>[^?58=A$&'/(TEMV(HXJ",.C!%?
M@I3G>E68%UF14@4+W<R:F#FCV^5"YT$S+A3[M[K0E<-V@' OM%/BX2A(/.]9
M$AV6. J)CZ.H.XNPSB)\$^\YJ*Z(PX,X1A[&W@'IAW:)ET1)1+JCC>IH(V.T
MGPJ1,U4(.$%+]E >R"KP>UBQN5XP?EQ!=@NBLU6,R'U;Q1)8BX2X)B$><,6(
M;=)@":Q%0U+3D-A=,9*#A< ?A;HHGY5N<E"ZVBR(7E@M1G6T(RN5B_Y#5RQG
M69$9B]DX6-]9M 36X@5[C1[P!BSG';@E)FRAM:G8DT;86"0?I6)9]2@I)"R+
M%%UJQ=E9RT> "'H$*KH\9V;/MZ;8J!UL5!&]^H ^'.T#\VB]IW\(!80;"83]
M(3O!*+!Z4V$)K4U%HZVP65SUZ 0S4&CH!*/G6U-LA!<V*Z_O<"N9@FJ66:Y
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M[8GBZVI7YI8KQ;/J< 5T :(TT/>7G*NGDW*CI][8F_X/4$L#!!0    ( #.
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M0E-[(?T$-!N*WD)X!,>DA">EJO5(SP'-IJ._%&KL! I<%_M!4V%Z1*ILI?.
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M""T#Q/O+HN!O3\H;4^H;D6;_ U!+ P04    "  S@&Y705C 9H,"  "3!@
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M6*)WA+_8(>QF#QNF:7?JT-/*L<U.M=S]5MBR37O<J4-/,QO;!'?JH'VX4^L
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M6J3J&%FZ^W\N#583KIEC_0;*3L#W"XFK7W=L@*8B3/X"4$L#!!0    ( #.
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M!DS2 IB$:Y*=O<0D9"1IH"0M2DD.=60D.2HI(PDH21,I*<(I"9<C[T()2M)
M25J*DC0K)7&I==L E*3'4A(N0+;;1TG1T$@"2M("E(1KDIV1*$D#)6E12G*H
M8R.)C9("H*2 2$FQ1D<2+D=^8T*"D@*@I$"*D@)62N)2Z[8!*"D82TFX -EN
MW\FD6/>OV\!ZKTV DG!-LC,2)05 28$H)3G4D9'DJ*2,)*"D@$A)<8J/)%9*
MXE+KF@=*"J0H*6"E)"ZU;AN DH*QE(0+D.WV45*<#JQ;H*1 @))P3;(S$B4%
M0$F!*"4YU+&1](K*[I4+ $<A%8XR=!+A<N3K%B3@* 0X"J7@*&2%(RZU;AL
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MN8;+D?><!!QE $>9%!QEK'#$I=9M \!1-A:.< &RW9-:)W6D.? &EBO 428
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MO=Y(GTY1%\^ZHWAIZ\^2*UW-;#/3WQLH3(">3SE7^XY9H/F"B7X#4$L#!!0
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MB0_S__XFF7'>2_6D&P"##IP)/8\:8]IKC'79 "=Z(EL0=J>6BA-CIVJ'=:N
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M,2YX;6RU5EUOVC 4_2M6-DV=M)$/PE<'D5JZ:976J2KK]E#MP4TN8#6Q,]M
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MLU*JZ+NN3%>08]GB!3#]9L%%CI7>BJ4K"P$XLZ"<NH'G==P<$^;$ WLV%?&
MKQ4E#*8"R76>8_$T LJW0\=W=@=W9+E2YL"-!P5>P@S4?3$5>N?6+!G)@4G"
M&1*P&#K7?G_2-O;6X!N!K=Q;(Z-DSOF#V7S.AHYG @(*J3(,6#\V, 9*#9$.
MXU?%Z=0N#7!_O6._L=JUECF6,.;T.\G4:NA\<% &"[RFZHYO/T&EQP:8<BKM
M+]J6ME'@H'0M%<\KL(X@)ZQ\XL<J#WL S=,,""I < R(G@&$%2!\J8>H D0O
M]="N %:Z6VJWB4NPPO% \"T2QEJSF87-OD7K?!%F_B<S)?1;HG$JGN0%Y4\
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M((;N7-,!=UOVX'R0U]:4RGA5"GKG;:5+XBC%E:RD*90((&, &1\1<AD'D F
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M7FU;5VPHE%3-V;63=<B'7!$SN^)0)9FUN*-"N.N\OXK'W7YC-QB>(5?$S*Z
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M-OVA]>894$L! A0#%     @ ,X!N5P=!36*!    L0   !
M ( !     &1O8U!R;W!S+V%P<"YX;6Q02P$"% ,4    "  S@&Y7Z$*;_NT
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M=V]R:W-H965T<R]S:&5E=#(N>&UL4$L! A0#%     @ ,X!N5\*/9+F#!
M,A0  !@              ("!!1<  'AL+W=O<FMS:&5E=',O<VAE970S+GAM
M;%!+ 0(4 Q0    ( #. ;E?@-8L$;0<  %T@   8              " @;X;
M  !X;"]W;W)K<VAE971S+W-H965T-"YX;6Q02P$"% ,4    "  S@&Y75V%]
M!-<+  !/;   &               @(%A(P  >&PO=V]R:W-H965T<R]S:&5E
M=#4N>&UL4$L! A0#%     @ ,X!N5ZLP7M.,"0  %2H  !@
M ("!;B\  'AL+W=O<FMS:&5E=',O<VAE970V+GAM;%!+ 0(4 Q0    ( #.
M;E?H-Z((H00  .4*   8              " @3 Y  !X;"]W;W)K<VAE971S
M+W-H965T-RYX;6Q02P$"% ,4    "  S@&Y7H^ULH<X$   *"P  &
M        @($'/@  >&PO=V]R:W-H965T<R]S:&5E=#@N>&UL4$L! A0#%
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M+GAM;%!+ 0(4 Q0    ( #. ;E?>&%=9W@0  #X,   9              "
M@9)Q  !X;"]W;W)K<VAE971S+W-H965T,3,N>&UL4$L! A0#%     @ ,X!N
M5XVY_5C8"P  &"   !D              ("!IW8  'AL+W=O<FMS:&5E=',O
M<VAE970Q-"YX;6Q02P$"% ,4    "  S@&Y7WM+TN_T*  #.'P  &0
M        @(&V@@  >&PO=V]R:W-H965T<R]S:&5E=#$U+GAM;%!+ 0(4 Q0
M   ( #. ;E?:<)]9  L  +@<   9              " @>J-  !X;"]W;W)K
M<VAE971S+W-H965T,38N>&UL4$L! A0#%     @ ,X!N5W%;UR@C!   D0D
M !D              ("!(9D  'AL+W=O<FMS:&5E=',O<VAE970Q-RYX;6Q0
M2P$"% ,4    "  S@&Y7KM.];=(&  ! #P  &0              @(%[G0
M>&PO=V]R:W-H965T<R]S:&5E=#$X+GAM;%!+ 0(4 Q0    ( #. ;E>XGE'0
M- (  -T$   9              " @82D  !X;"]W;W)K<VAE971S+W-H965T
M,3DN>&UL4$L! A0#%     @ ,X!N5WO^+L ^!P  ;A$  !D
M ("![Z8  'AL+W=O<FMS:&5E=',O<VAE970R,"YX;6Q02P$"% ,4    "  S
M@&Y7'G"BLY\&   T$   &0              @(%DK@  >&PO=V]R:W-H965T
M<R]S:&5E=#(Q+GAM;%!+ 0(4 Q0    ( #. ;E?<>,N[7 ,  $$'   9
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M970R-BYX;6Q02P$"% ,4    "  S@&Y7IS( 80,#  !(!@  &0
M    @(%1[0  >&PO=V]R:W-H965T<R]S:&5E=#(W+GAM;%!+ 0(4 Q0    (
M #. ;E<#]4(O5P0  'T*   9              " @8OP  !X;"]W;W)K<VAE
M971S+W-H965T,C@N>&UL4$L! A0#%     @ ,X!N5PW0)K1> @  5P4  !D
M             ("!&?4  'AL+W=O<FMS:&5E=',O<VAE970R.2YX;6Q02P$"
M% ,4    "  S@&Y7YEPNY.T"  !F!@  &0              @(&N]P  >&PO
M=V]R:W-H965T<R]S:&5E=#,P+GAM;%!+ 0(4 Q0    ( #. ;E<.F<;T1 ,
M +<)   9              " @=+Z  !X;"]W;W)K<VAE971S+W-H965T,S$N
M>&UL4$L! A0#%     @ ,X!N5X0(BU#&!0  K X  !D              ("!
M3?X  'AL+W=O<FMS:&5E=',O<VAE970S,BYX;6Q02P$"% ,4    "  S@&Y7
M/KR(85L"  !0"   &0              @(%*! $ >&PO=V]R:W-H965T<R]S
M:&5E=#,S+GAM;%!+ 0(4 Q0    ( #. ;E?&QF474@8  *HE   9
M      " @=P& 0!X;"]W;W)K<VAE971S+W-H965T,S0N>&UL4$L! A0#%
M  @ ,X!N5]PBSV_- @  I@D  !D              ("!90T! 'AL+W=O<FMS
M:&5E=',O<VAE970S-2YX;6Q02P$"% ,4    "  S@&Y7F)+<09P"  "B!@
M&0              @(%I$ $ >&PO=V]R:W-H965T<R]S:&5E=#,V+GAM;%!+
M 0(4 Q0    ( #. ;E>@T[F/FP,  +<-   9              " @3P3 0!X
M;"]W;W)K<VAE971S+W-H965T,S<N>&UL4$L! A0#%     @ ,X!N5WI=;K6L
M @  P08  !D              ("!#A<! 'AL+W=O<FMS:&5E=',O<VAE970S
M."YX;6Q02P$"% ,4    "  S@&Y7>%" 3;X#   Z#0  &0
M@('Q&0$ >&PO=V]R:W-H965T<R]S:&5E=#,Y+GAM;%!+ 0(4 Q0    ( #.
M;E=:R9%V<P0  "P9   9              " @>8= 0!X;"]W;W)K<VAE971S
M+W-H965T-# N>&UL4$L! A0#%     @ ,X!N5]/ISDC)!P  N44  !D
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M=#0U+GAM;%!+ 0(4 Q0    ( #. ;E=O$1_SRP(  %,'   9
M  " @2P\ 0!X;"]W;W)K<VAE971S+W-H965T-#8N>&UL4$L! A0#%     @
M,X!N5Y?04'QT P  ]!$  !D              ("!+C\! 'AL+W=O<FMS:&5E
M=',O<VAE970T-RYX;6Q02P$"% ,4    "  S@&Y7J)-@-2H#   <"P  &0
M            @('90@$ >&PO=V]R:W-H965T<R]S:&5E=#0X+GAM;%!+ 0(4
M Q0    ( #. ;E<4SO=36P(  , &   9              " @3I& 0!X;"]W
M;W)K<VAE971S+W-H965T-#DN>&UL4$L! A0#%     @ ,X!N5XZ,%0"4 @
MR@8  !D              ("!S$@! 'AL+W=O<FMS:&5E=',O<VAE970U,"YX
M;6Q02P$"% ,4    "  S@&Y7/5)*&- "   3"   &0              @(&7
M2P$ >&PO=V]R:W-H965T<R]S:&5E=#4Q+GAM;%!+ 0(4 Q0    ( #. ;E<S
MY ^G<0(  #0&   9              " @9Y. 0!X;"]W;W)K<VAE971S+W-H
M965T-3(N>&UL4$L! A0#%     @ ,X!N5P@<V2"6 @  TP<  !D
M     ("!1E$! 'AL+W=O<FMS:&5E=',O<VAE970U,RYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( #. ;E?Z_MC#?@8  !PW   9              "
M@4QD 0!X;"]W;W)K<VAE971S+W-H965T-3@N>&UL4$L! A0#%     @ ,X!N
M5_33J+RV @  '0H  !D              ("! 6L! 'AL+W=O<FMS:&5E=',O
M<VAE970U.2YX;6Q02P$"% ,4    "  S@&Y78S$B1_D&  #00@  &0
M        @('N;0$ >&PO=V]R:W-H965T<R]S:&5E=#8P+GAM;%!+ 0(4 Q0
M   ( #. ;E>SEGC==P,  /@+   9              " @1YU 0!X;"]W;W)K
M<VAE971S+W-H965T-C$N>&UL4$L! A0#%     @ ,X!N5X;'(0ZJ"0  [7
M !D              ("!S'@! 'AL+W=O<FMS:&5E=',O<VAE970V,BYX;6Q0
M2P$"% ,4    "  S@&Y7$:7[F4(+  !GA@  &0              @(&M@@$
M>&PO=V]R:W-H965T<R]S:&5E=#8S+GAM;%!+ 0(4 Q0    ( #. ;E=#1%>%
M3P0  +49   9              " @2:. 0!X;"]W;W)K<VAE971S+W-H965T
M-C0N>&UL4$L! A0#%     @ ,X!N5_UY*G.! P  $1$  !D
M ("!K)(! 'AL+W=O<FMS:&5E=',O<VAE970V-2YX;6Q02P$"% ,4    "  S
M@&Y7&(K0W!X#  #-"   &0              @(%DE@$ >&PO=V]R:W-H965T
M<R]S:&5E=#8V+GAM;%!+ 0(4 Q0    ( #. ;E=-*,@0-P4  (X7   9
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M970W,2YX;6Q02P$"% ,4    "  S@&Y79&0OH3T#  #G"@  &0
M    @($_JP$ >&PO=V]R:W-H965T<R]S:&5E=#<R+GAM;%!+ 0(4 Q0    (
M #. ;E=DZ69]N0(  "0)   9              " @;.N 0!X;"]W;W)K<VAE
M971S+W-H965T-S,N>&UL4$L! A0#%     @ ,X!N5T6<H,_S @  40L  !D
M             ("!H[$! 'AL+W=O<FMS:&5E=',O<VAE970W-"YX;6Q02P$"
M% ,4    "  S@&Y7?R.8$E(#   P%0  #0              @ '-M $ >&PO
M<W1Y;&5S+GAM;%!+ 0(4 Q0    ( #. ;E>7BKL<P    !,"   +
M      "  4JX 0!?<F5L<R\N<F5L<U!+ 0(4 Q0    ( #. ;E<^8K*3504
M -DP   /              "  3.Y 0!X;"]W;W)K8F]O:RYX;6Q02P$"% ,4
M    "  S@&Y7Q]=S3T<"  #5*P  &@              @ &UO@$ >&PO7W)E
M;',O=V]R:V)O;VLN>&UL+G)E;'-02P$"% ,4    "  S@&Y7'YV%;PD"  #8
M*@  $P              @ $TP0$ 6T-O;G1E;G1?5'EP97-=+GAM;%!+!08
1    4@!2 '46  !NPP$    !

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.23.3</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>323</ContextCount>
  <ElementCount>389</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>89</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>5</UnitCount>
  <MyReports>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>000 - Document - Document And Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/DocumentAndEntityInformation</Role>
      <ShortName>Document And Entity Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>001 - Statement - Condensed Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ConsolidatedBalanceSheet</Role>
      <ShortName>Condensed Consolidated Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>002 - Statement - Condensed Consolidated Balance Sheets (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals</Role>
      <ShortName>Condensed Consolidated Balance Sheets (Parentheticals)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>003 - Statement - Condensed Consolidated Statements of Operations (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ConsolidatedIncomeStatement</Role>
      <ShortName>Condensed Consolidated Statements of Operations (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>004 - Statement - Condensed Consolidated Statements of Changes in Stockholders??? Equity (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ShareholdersEquityType2or3</Role>
      <ShortName>Condensed Consolidated Statements of Changes in Stockholders??? Equity (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ConsolidatedCashFlow</Role>
      <ShortName>Condensed Consolidated Statements of Cash Flows (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>006 - Disclosure - Basis of Presentation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/BasisofPresentation</Role>
      <ShortName>Basis of Presentation</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>007 - Disclosure - Business</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/Business</Role>
      <ShortName>Business</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>008 - Disclosure - Summary of Significant Accounting Policies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies</Role>
      <ShortName>Summary of Significant Accounting Policies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>009 - Disclosure - Leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/Leases</Role>
      <ShortName>Leases</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>010 - Disclosure - Property and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PropertyandEquipment</Role>
      <ShortName>Property and Equipment</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>011 - Disclosure - Intangible Assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/IntangibleAssets</Role>
      <ShortName>Intangible Assets</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>012 - Disclosure - Promissory Notes-Related Parties</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://anchorfundingservices.com/role/PromissoryNotesRelatedParties</Role>
      <ShortName>Promissory Notes-Related Parties</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>013 - Disclosure - Loan Payable Under Credit Agreement</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement</Role>
      <ShortName>Loan Payable Under Credit Agreement</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>014 - Disclosure - Capital Structure</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/CapitalStructure</Role>
      <ShortName>Capital Structure</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>015 - Disclosure - Equity Compensation Plans</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/EquityCompensationPlans</Role>
      <ShortName>Equity Compensation Plans</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>016 - Disclosure - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/IncomeTaxes</Role>
      <ShortName>Income Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>017 - Disclosure - Contingencies and Other Uncertainties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties</Role>
      <ShortName>Contingencies and Other Uncertainties</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>018 - Disclosure - Commitments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/Commitments</Role>
      <ShortName>Commitments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>019 - Disclosure - Revolution Transaction</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/RevolutionTransaction</Role>
      <ShortName>Revolution Transaction</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>020 - Disclosure - Basepoint Credit Agreement</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/BasepointCreditAgreement</Role>
      <ShortName>Basepoint Credit Agreement</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>021 - Disclosure - Employee Benefit Plan</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/EmployeeBenefitPlan</Role>
      <ShortName>Employee Benefit Plan</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>022 - Disclosure - Share Repurchase Program</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ShareRepurchaseProgram</Role>
      <ShortName>Share Repurchase Program</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>023 - Disclosure - Accounting Policies, by Policy (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/AccountingPoliciesByPolicy</Role>
      <ShortName>Accounting Policies, by Policy (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies</ParentRole>
      <Position>24</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>024 - Disclosure - Summary of Significant Accounting Policies (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</Role>
      <ShortName>Summary of Significant Accounting Policies (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies</ParentRole>
      <Position>25</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>025 - Disclosure - Leases (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LeasesTables</Role>
      <ShortName>Leases (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/Leases</ParentRole>
      <Position>26</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>026 - Disclosure - Property and Equipment (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PropertyandEquipmentTables</Role>
      <ShortName>Property and Equipment (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PropertyandEquipment</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>027 - Disclosure - Intangible Assets (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/IntangibleAssetsTables</Role>
      <ShortName>Intangible Assets (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IntangibleAssets</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>028 - Disclosure - Promissory Notes-Related Parties (Tables)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables</Role>
      <ShortName>Promissory Notes-Related Parties (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PromissoryNotesRelatedParties</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>029 - Disclosure - Loan Payable Under Credit Agreement (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables</Role>
      <ShortName>Loan Payable Under Credit Agreement (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>030 - Disclosure - Capital Structure (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/CapitalStructureTables</Role>
      <ShortName>Capital Structure (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/CapitalStructure</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>031 - Disclosure - Equity Compensation Plans (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/EquityCompensationPlansTables</Role>
      <ShortName>Equity Compensation Plans (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/EquityCompensationPlans</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>032 - Disclosure - Business (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/BusinessDetails</Role>
      <ShortName>Business (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/Business</ParentRole>
      <Position>33</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>033 - Disclosure - Summary of Significant Accounting Policies (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails</Role>
      <ShortName>Summary of Significant Accounting Policies (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>034 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Reconciliation of Cash and Restricted Cash</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Reconciliation of Cash and Restricted Cash</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>35</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>035 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>36</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>036 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances Charged Off Against the Allowance</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances Charged Off Against the Allowance</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>037 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Net Lease Merchandise Balances</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Net Lease Merchandise Balances</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>038 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Lessor Revenues and Fees</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Lessor Revenues and Fees</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>039 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Number of Common Shares Issuable Upon Conversion or Exercise</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Number of Common Shares Issuable Upon Conversion or Exercise</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>040 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>041 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share (Parentheticals)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>042 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>043 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>044 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>045 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Concerning Loan Receivables at Fair Value</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Concerning Loan Receivables at Fair Value</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>046 - Disclosure - Leases (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LeasesDetails</Role>
      <ShortName>Leases (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>047 - Disclosure - Leases (Details) - Schedule of Balance Sheet Information Related to Leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable</Role>
      <ShortName>Leases (Details) - Schedule of Balance Sheet Information Related to Leases</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>048 - Disclosure - Leases (Details) - Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable</Role>
      <ShortName>Leases (Details) - Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>049 - Disclosure - Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Operating Leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable</Role>
      <ShortName>Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Operating Leases</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>050 - Disclosure - Leases (Details) - Schedule of Undiscounted Operating Lease Liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable</Role>
      <ShortName>Leases (Details) - Schedule of Undiscounted Operating Lease Liabilities</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>051 - Disclosure - Leases (Details) - Schedule of Undiscounted Finance Lease Liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable</Role>
      <ShortName>Leases (Details) - Schedule of Undiscounted Finance Lease Liabilities</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>052 - Disclosure - Property and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PropertyandEquipmentDetails</Role>
      <ShortName>Property and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PropertyandEquipmentTables</ParentRole>
      <Position>53</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>053 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable</Role>
      <ShortName>Property and Equipment (Details) - Schedule of Property and Equipment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PropertyandEquipmentTables</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>054 - Disclosure - Intangible Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/IntangibleAssetsDetails</Role>
      <ShortName>Intangible Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IntangibleAssetsTables</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>055 - Disclosure - Intangible Assets (Details) - Schedule of Intangible Assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable</Role>
      <ShortName>Intangible Assets (Details) - Schedule of Intangible Assets</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IntangibleAssetsTables</ParentRole>
      <Position>56</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>056 - Disclosure - Intangible Assets (Details) - Schedule of Future Estimated Amortization Expense</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable</Role>
      <ShortName>Intangible Assets (Details) - Schedule of Future Estimated Amortization Expense</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IntangibleAssetsTables</ParentRole>
      <Position>57</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>057 - Disclosure - Promissory Notes-Related Parties (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails</Role>
      <ShortName>Promissory Notes-Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables</ParentRole>
      <Position>58</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>058 - Disclosure - Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable</Role>
      <ShortName>Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables</ParentRole>
      <Position>59</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>059 - Disclosure - Loan Payable Under Credit Agreement (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails</Role>
      <ShortName>Loan Payable Under Credit Agreement (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables</ParentRole>
      <Position>60</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>060 - Disclosure - Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable</Role>
      <ShortName>Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables</ParentRole>
      <Position>61</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>061 - Disclosure - Capital Structure (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/CapitalStructureDetails</Role>
      <ShortName>Capital Structure (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/CapitalStructureTables</ParentRole>
      <Position>62</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R63.htm</HtmlFileName>
      <LongName>062 - Disclosure - Capital Structure (Details) - Schedule of Outstanding Stock Warrants</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable</Role>
      <ShortName>Capital Structure (Details) - Schedule of Outstanding Stock Warrants</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/CapitalStructureTables</ParentRole>
      <Position>63</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R64.htm</HtmlFileName>
      <LongName>063 - Disclosure - Equity Compensation Plans (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/EquityCompensationPlansDetails</Role>
      <ShortName>Equity Compensation Plans (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/EquityCompensationPlansTables</ParentRole>
      <Position>64</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R65.htm</HtmlFileName>
      <LongName>064 - Disclosure - Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable</Role>
      <ShortName>Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/EquityCompensationPlansTables</ParentRole>
      <Position>65</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R66.htm</HtmlFileName>
      <LongName>065 - Disclosure - Equity Compensation Plans (Details) - Schedule of Measured the Fair Value of Each Stock Option Award</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable</Role>
      <ShortName>Equity Compensation Plans (Details) - Schedule of Measured the Fair Value of Each Stock Option Award</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/EquityCompensationPlansTables</ParentRole>
      <Position>66</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R67.htm</HtmlFileName>
      <LongName>066 - Disclosure - Equity Compensation Plans (Details) - Schedule of Stock Option</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofStockOptionTable</Role>
      <ShortName>Equity Compensation Plans (Details) - Schedule of Stock Option</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/EquityCompensationPlansTables</ParentRole>
      <Position>67</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R68.htm</HtmlFileName>
      <LongName>067 - Disclosure - Equity Compensation Plans (Details) - Schedule of Activity in Performance Share Units</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable</Role>
      <ShortName>Equity Compensation Plans (Details) - Schedule of Activity in Performance Share Units</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/EquityCompensationPlansTables</ParentRole>
      <Position>68</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R69.htm</HtmlFileName>
      <LongName>068 - Disclosure - Income Taxes (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/IncomeTaxesDetails</Role>
      <ShortName>Income Taxes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IncomeTaxes</ParentRole>
      <Position>69</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R70.htm</HtmlFileName>
      <LongName>069 - Disclosure - Contingencies and Other Uncertainties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails</Role>
      <ShortName>Contingencies and Other Uncertainties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties</ParentRole>
      <Position>70</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R71.htm</HtmlFileName>
      <LongName>070 - Disclosure - Revolution Transaction (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/RevolutionTransactionDetails</Role>
      <ShortName>Revolution Transaction (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/RevolutionTransaction</ParentRole>
      <Position>71</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R72.htm</HtmlFileName>
      <LongName>071 - Disclosure - Basepoint Credit Agreement (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/BasepointCreditAgreementDetails</Role>
      <ShortName>Basepoint Credit Agreement (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/BasepointCreditAgreement</ParentRole>
      <Position>72</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R73.htm</HtmlFileName>
      <LongName>072 - Disclosure - Employee Benefit Plan (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/EmployeeBenefitPlanDetails</Role>
      <ShortName>Employee Benefit Plan (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/EmployeeBenefitPlan</ParentRole>
      <Position>73</Position>
    </Report>
    <Report instance="f10q0923_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R74.htm</HtmlFileName>
      <LongName>073 - Disclosure - Share Repurchase Program (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails</Role>
      <ShortName>Share Repurchase Program (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/ShareRepurchaseProgram</ParentRole>
      <Position>74</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="10-Q" isDefinitelyFs="true" isUsgaap="true" original="f10q0923_flexshopper.htm">f10q0923_flexshopper.htm</File>
    <File>fpay-20230930.xsd</File>
    <File>fpay-20230930_cal.xml</File>
    <File>fpay-20230930_def.xml</File>
    <File>fpay-20230930_lab.xml</File>
    <File>fpay-20230930_pre.xml</File>
  </InputFiles>
  <SupplementalFiles>
    <File>image_001.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="1">http://fasb.org/srt/2023</BaseTaxonomy>
    <BaseTaxonomy items="975">http://fasb.org/us-gaap/2023</BaseTaxonomy>
    <BaseTaxonomy items="30">http://xbrl.sec.gov/dei/2023</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>91
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "f10q0923_flexshopper.htm": {
   "nsprefix": "fpay",
   "nsuri": "http://anchorfundingservices.com/20230930",
   "dts": {
    "inline": {
     "local": [
      "f10q0923_flexshopper.htm"
     ]
    },
    "schema": {
     "local": [
      "fpay-20230930.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd",
      "https://xbrl.sec.gov/country/2023/country-2023.xsd",
      "https://xbrl.sec.gov/dei/2023/dei-2023.xsd",
      "https://xbrl.sec.gov/sic/2023/sic-2023.xsd"
     ]
    },
    "calculationLink": {
     "local": [
      "fpay-20230930_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "fpay-20230930_def.xml"
     ]
    },
    "labelLink": {
     "local": [
      "fpay-20230930_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "fpay-20230930_pre.xml"
     ]
    }
   },
   "keyStandard": 312,
   "keyCustom": 77,
   "axisStandard": 23,
   "axisCustom": 1,
   "memberStandard": 25,
   "memberCustom": 58,
   "hidden": {
    "total": 150,
    "http://fasb.org/us-gaap/2023": 133,
    "http://anchorfundingservices.com/20230930": 13,
    "http://xbrl.sec.gov/dei/2023": 4
   },
   "contextCount": 323,
   "entityCount": 1,
   "segmentCount": 89,
   "elementCount": 634,
   "unitCount": 5,
   "baseTaxonomies": {
    "http://fasb.org/us-gaap/2023": 975,
    "http://fasb.org/srt/2023": 1,
    "http://xbrl.sec.gov/dei/2023": 30
   },
   "report": {
    "R1": {
     "role": "http://anchorfundingservices.com/role/DocumentAndEntityInformation",
     "longName": "000 - Document - Document And Entity Information",
     "shortName": "Document And Entity Information",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "dei:EntityRegistrantName",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "dei:EntityRegistrantName",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R2": {
     "role": "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
     "longName": "001 - Statement - Condensed Consolidated Balance Sheets",
     "shortName": "Condensed Consolidated Balance Sheets",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "2",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:NotesAndLoansReceivableNetCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    },
    "R3": {
     "role": "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
     "longName": "002 - Statement - Condensed Consolidated Balance Sheets (Parentheticals)",
     "shortName": "Condensed Consolidated Balance Sheets (Parentheticals)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "parenthetical",
     "menuCat": "Statements",
     "order": "3",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:DebtInstrumentCarryingAmount",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:DebtInstrumentCarryingAmount",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R4": {
     "role": "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
     "longName": "003 - Statement - Condensed Consolidated Statements of Operations (Unaudited)",
     "shortName": "Condensed Consolidated Statements of Operations (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "4",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "fpay:LeaseRevenuesAndFeesNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c10",
      "name": "fpay:LeaseRevenuesAndFeesNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R5": {
     "role": "http://anchorfundingservices.com/role/ShareholdersEquityType2or3",
     "longName": "004 - Statement - Condensed Consolidated Statements of Changes in Stockholders\u2019 Equity (Unaudited)",
     "shortName": "Condensed Consolidated Statements of Changes in Stockholders\u2019 Equity (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "5",
     "firstAnchor": {
      "contextRef": "c59",
      "name": "us-gaap:StockholdersEquity",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c68",
      "name": "us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    },
    "R6": {
     "role": "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
     "longName": "005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)",
     "shortName": "Condensed Consolidated Statements of Cash Flows (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "6",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:NetIncomeLoss",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:Depreciation",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    },
    "R7": {
     "role": "http://anchorfundingservices.com/role/BasisofPresentation",
     "longName": "006 - Disclosure - Basis of Presentation",
     "shortName": "Basis of Presentation",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "7",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R8": {
     "role": "http://anchorfundingservices.com/role/Business",
     "longName": "007 - Disclosure - Business",
     "shortName": "Business",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "8",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:BusinessCombinationDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:BusinessCombinationDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R9": {
     "role": "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies",
     "longName": "008 - Disclosure - Summary of Significant Accounting Policies",
     "shortName": "Summary of Significant Accounting Policies",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "9",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R10": {
     "role": "http://anchorfundingservices.com/role/Leases",
     "longName": "009 - Disclosure - Leases",
     "shortName": "Leases",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "10",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:LesseeOperatingLeasesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:LesseeOperatingLeasesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R11": {
     "role": "http://anchorfundingservices.com/role/PropertyandEquipment",
     "longName": "010 - Disclosure - Property and Equipment",
     "shortName": "Property and Equipment",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "11",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R12": {
     "role": "http://anchorfundingservices.com/role/IntangibleAssets",
     "longName": "011 - Disclosure - Intangible Assets",
     "shortName": "Intangible Assets",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "12",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:IntangibleAssetsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:IntangibleAssetsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R13": {
     "role": "http://anchorfundingservices.com/role/PromissoryNotesRelatedParties",
     "longName": "012 - Disclosure - Promissory Notes-Related Parties",
     "shortName": "Promissory Notes-Related Parties",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "13",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R14": {
     "role": "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement",
     "longName": "013 - Disclosure - Loan Payable Under Credit Agreement",
     "shortName": "Loan Payable Under Credit Agreement",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "14",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "fpay:LoanPayableDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "fpay:LoanPayableDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R15": {
     "role": "http://anchorfundingservices.com/role/CapitalStructure",
     "longName": "014 - Disclosure - Capital Structure",
     "shortName": "Capital Structure",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "15",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R16": {
     "role": "http://anchorfundingservices.com/role/EquityCompensationPlans",
     "longName": "015 - Disclosure - Equity Compensation Plans",
     "shortName": "Equity Compensation Plans",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "16",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R17": {
     "role": "http://anchorfundingservices.com/role/IncomeTaxes",
     "longName": "016 - Disclosure - Income Taxes",
     "shortName": "Income Taxes",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "17",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R18": {
     "role": "http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties",
     "longName": "017 - Disclosure - Contingencies and Other Uncertainties",
     "shortName": "Contingencies and Other Uncertainties",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "18",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:LossContingencyDisclosures",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:LossContingencyDisclosures",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R19": {
     "role": "http://anchorfundingservices.com/role/Commitments",
     "longName": "018 - Disclosure - Commitments",
     "shortName": "Commitments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "19",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:CommitmentsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:CommitmentsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R20": {
     "role": "http://anchorfundingservices.com/role/RevolutionTransaction",
     "longName": "019 - Disclosure - Revolution Transaction",
     "shortName": "Revolution Transaction",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "20",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "fpay:RevolutionTransactionTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "fpay:RevolutionTransactionTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R21": {
     "role": "http://anchorfundingservices.com/role/BasepointCreditAgreement",
     "longName": "020 - Disclosure - Basepoint Credit Agreement",
     "shortName": "Basepoint Credit Agreement",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "21",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "fpay:BasepointCreditAgreementTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "fpay:BasepointCreditAgreementTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R22": {
     "role": "http://anchorfundingservices.com/role/EmployeeBenefitPlan",
     "longName": "021 - Disclosure - Employee Benefit Plan",
     "shortName": "Employee Benefit Plan",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "22",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:CompensationAndEmployeeBenefitPlansTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:CompensationAndEmployeeBenefitPlansTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R23": {
     "role": "http://anchorfundingservices.com/role/ShareRepurchaseProgram",
     "longName": "022 - Disclosure - Share Repurchase Program",
     "shortName": "Share Repurchase Program",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "23",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:TreasuryStockTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:TreasuryStockTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R24": {
     "role": "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy",
     "longName": "023 - Disclosure - Accounting Policies, by Policy (Policies)",
     "shortName": "Accounting Policies, by Policy (Policies)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "policies",
     "menuCat": "Policies",
     "order": "24",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ConsolidationPolicyTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ConsolidationPolicyTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R25": {
     "role": "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables",
     "longName": "024 - Disclosure - Summary of Significant Accounting Policies (Tables)",
     "shortName": "Summary of Significant Accounting Policies (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "25",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfRestrictedCashAndCashEquivalentsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfRestrictedCashAndCashEquivalentsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R26": {
     "role": "http://anchorfundingservices.com/role/LeasesTables",
     "longName": "025 - Disclosure - Leases (Tables)",
     "shortName": "Leases (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "26",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "srt:ScheduleOfCondensedBalanceSheetTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "srt:ScheduleOfCondensedBalanceSheetTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R27": {
     "role": "http://anchorfundingservices.com/role/PropertyandEquipmentTables",
     "longName": "026 - Disclosure - Property and Equipment (Tables)",
     "shortName": "Property and Equipment (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "27",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R28": {
     "role": "http://anchorfundingservices.com/role/IntangibleAssetsTables",
     "longName": "027 - Disclosure - Intangible Assets (Tables)",
     "shortName": "Intangible Assets (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "28",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R29": {
     "role": "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables",
     "longName": "028 - Disclosure - Promissory Notes-Related Parties (Tables)",
     "shortName": "Promissory Notes-Related Parties (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "29",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R30": {
     "role": "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables",
     "longName": "029 - Disclosure - Loan Payable Under Credit Agreement (Tables)",
     "shortName": "Loan Payable Under Credit Agreement (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "30",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R31": {
     "role": "http://anchorfundingservices.com/role/CapitalStructureTables",
     "longName": "030 - Disclosure - Capital Structure (Tables)",
     "shortName": "Capital Structure (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "31",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R32": {
     "role": "http://anchorfundingservices.com/role/EquityCompensationPlansTables",
     "longName": "031 - Disclosure - Equity Compensation Plans (Tables)",
     "shortName": "Equity Compensation Plans (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "32",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "fpay:ScheduleOfStockbasedCompensationExpenseTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "fpay:ScheduleOfStockbasedCompensationExpenseTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R33": {
     "role": "http://anchorfundingservices.com/role/BusinessDetails",
     "longName": "032 - Disclosure - Business (Details)",
     "shortName": "Business (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "33",
     "firstAnchor": {
      "contextRef": "c100",
      "name": "us-gaap:MinorityInterestOwnershipPercentageByParent",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c100",
      "name": "us-gaap:MinorityInterestOwnershipPercentageByParent",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R34": {
     "role": "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails",
     "longName": "033 - Disclosure - Summary of Significant Accounting Policies (Details)",
     "shortName": "Summary of Significant Accounting Policies (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "34",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock",
       "span",
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c10",
      "name": "fpay:LeaseReceivablesBalancesChargedOffAgainstAllowance",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock",
       "span",
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R35": {
     "role": "http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable",
     "longName": "034 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Reconciliation of Cash and Restricted Cash",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Reconciliation of Cash and Restricted Cash",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "35",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R36": {
     "role": "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable",
     "longName": "035 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "36",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:AccountsReceivableGrossCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:AccountsReceivableGrossCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R37": {
     "role": "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable",
     "longName": "036 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances Charged Off Against the Allowance",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Lease Receivables Balances Charged Off Against the Allowance",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "37",
     "firstAnchor": {
      "contextRef": "c3",
      "name": "us-gaap:AllowanceForDoubtfulAccountsReceivable",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    },
    "R38": {
     "role": "http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable",
     "longName": "037 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Net Lease Merchandise Balances",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Net Lease Merchandise Balances",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "38",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "fpay:LeaseMerchandiseAtGross",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "fpay:LeaseMerchandiseAtGross",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R39": {
     "role": "http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable",
     "longName": "038 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Lessor Revenues and Fees",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Lessor Revenues and Fees",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "39",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "fpay:LeaseBillingsAndAccruals",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c10",
      "name": "fpay:LeaseBillingsAndAccruals",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R40": {
     "role": "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable",
     "longName": "039 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Number of Common Shares Issuable Upon Conversion or Exercise",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Number of Common Shares Issuable Upon Conversion or Exercise",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "40",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R41": {
     "role": "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable",
     "longName": "040 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "41",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "us-gaap:NetIncomeLoss",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c12",
      "name": "fpay:NetIncomeAttributableToSeries1ConvertiblePreferredStock",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    },
    "R42": {
     "role": "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals",
     "longName": "041 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share (Parentheticals)",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share (Parentheticals)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "parenthetical",
     "menuCat": "Details",
     "order": "42",
     "firstAnchor": null,
     "uniqueAnchor": null
    },
    "R43": {
     "role": "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable",
     "longName": "042 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "43",
     "firstAnchor": {
      "contextRef": "c137",
      "name": "us-gaap:NotesAndLoansReceivableNetCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c137",
      "name": "us-gaap:NotesAndLoansReceivableNetCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R44": {
     "role": "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable",
     "longName": "043 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "44",
     "firstAnchor": {
      "contextRef": "c142",
      "name": "us-gaap:NotesAndLoansReceivableNetCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c143",
      "name": "us-gaap:NotesAndLoansReceivableNetCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    },
    "R45": {
     "role": "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable",
     "longName": "044 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "45",
     "firstAnchor": {
      "contextRef": "c147",
      "name": "fpay:PercentageOfEstimatedLosses",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "3",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c147",
      "name": "fpay:PercentageOfEstimatedLosses",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "3",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R46": {
     "role": "http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable",
     "longName": "045 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Concerning Loan Receivables at Fair Value",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Concerning Loan Receivables at Fair Value",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "46",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R47": {
     "role": "http://anchorfundingservices.com/role/LeasesDetails",
     "longName": "046 - Disclosure - Leases (Details)",
     "shortName": "Leases (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "47",
     "firstAnchor": {
      "contextRef": "c153",
      "name": "us-gaap:AreaOfLand",
      "unitRef": "sqft",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:LesseeOperatingLeasesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c153",
      "name": "us-gaap:AreaOfLand",
      "unitRef": "sqft",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:LesseeOperatingLeasesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R48": {
     "role": "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable",
     "longName": "047 - Disclosure - Leases (Details) - Schedule of Balance Sheet Information Related to Leases",
     "shortName": "Leases (Details) - Schedule of Balance Sheet Information Related to Leases",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "48",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:OperatingLeaseRightOfUseAsset",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:OperatingLeaseRightOfUseAsset",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R49": {
     "role": "http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable",
     "longName": "048 - Disclosure - Leases (Details) - Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term",
     "shortName": "Leases (Details) - Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "49",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R50": {
     "role": "http://anchorfundingservices.com/role/ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable",
     "longName": "049 - Disclosure - Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Operating Leases",
     "shortName": "Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Operating Leases",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "50",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:OperatingLeasePayments",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:OperatingLeasePayments",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R51": {
     "role": "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable",
     "longName": "050 - Disclosure - Leases (Details) - Schedule of Undiscounted Operating Lease Liabilities",
     "shortName": "Leases (Details) - Schedule of Undiscounted Operating Lease Liabilities",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "51",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R52": {
     "role": "http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable",
     "longName": "051 - Disclosure - Leases (Details) - Schedule of Undiscounted Finance Lease Liabilities",
     "shortName": "Leases (Details) - Schedule of Undiscounted Finance Lease Liabilities",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "52",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R53": {
     "role": "http://anchorfundingservices.com/role/PropertyandEquipmentDetails",
     "longName": "052 - Disclosure - Property and Equipment (Details)",
     "shortName": "Property and Equipment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "53",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "us-gaap:DepreciationDepletionAndAmortization",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R54": {
     "role": "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable",
     "longName": "053 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment",
     "shortName": "Property and Equipment (Details) - Schedule of Property and Equipment",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "54",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R55": {
     "role": "http://anchorfundingservices.com/role/IntangibleAssetsDetails",
     "longName": "054 - Disclosure - Intangible Assets (Details)",
     "shortName": "Intangible Assets (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "55",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "us-gaap:AmortizationOfIntangibleAssets",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R56": {
     "role": "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable",
     "longName": "055 - Disclosure - Intangible Assets (Details) - Schedule of Intangible Assets",
     "shortName": "Intangible Assets (Details) - Schedule of Intangible Assets",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "56",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:FiniteLivedIntangibleAssetUsefulLife",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:IntangibleAssetsFiniteLivedPolicy",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:FiniteLivedIntangibleAssetsGross",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    },
    "R57": {
     "role": "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable",
     "longName": "056 - Disclosure - Intangible Assets (Details) - Schedule of Future Estimated Amortization Expense",
     "shortName": "Intangible Assets (Details) - Schedule of Future Estimated Amortization Expense",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "57",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R58": {
     "role": "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails",
     "longName": "057 - Disclosure - Promissory Notes-Related Parties (Details)",
     "shortName": "Promissory Notes-Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "58",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "us-gaap:InterestExpenseOther",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c10",
      "name": "us-gaap:InterestExpenseOther",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R59": {
     "role": "http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable",
     "longName": "058 - Disclosure - Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes",
     "shortName": "Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "59",
     "firstAnchor": {
      "contextRef": "c188",
      "name": "us-gaap:DebtInstrumentPeriodicPaymentPrincipal",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c188",
      "name": "us-gaap:DebtInstrumentPeriodicPaymentPrincipal",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R60": {
     "role": "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails",
     "longName": "059 - Disclosure - Loan Payable Under Credit Agreement (Details)",
     "shortName": "Loan Payable Under Credit Agreement (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "60",
     "firstAnchor": {
      "contextRef": "c193",
      "name": "fpay:LenderFee",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "fpay:LoanPayableDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c193",
      "name": "fpay:LenderFee",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "fpay:LoanPayableDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R61": {
     "role": "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable",
     "longName": "060 - Disclosure - Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results",
     "shortName": "Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "61",
     "firstAnchor": {
      "contextRef": "c204",
      "name": "us-gaap:StockholdersEquity",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c204",
      "name": "us-gaap:StockholdersEquity",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R62": {
     "role": "http://anchorfundingservices.com/role/CapitalStructureDetails",
     "longName": "061 - Disclosure - Capital Structure (Details)",
     "shortName": "Capital Structure (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "62",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:CommonStockConvertibleConversionPriceDecrease",
      "unitRef": "usdPershares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:CommonStockConvertibleConversionPriceDecrease",
      "unitRef": "usdPershares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R63": {
     "role": "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable",
     "longName": "062 - Disclosure - Capital Structure (Details) - Schedule of Outstanding Stock Warrants",
     "shortName": "Capital Structure (Details) - Schedule of Outstanding Stock Warrants",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "63",
     "firstAnchor": {
      "contextRef": "c3",
      "name": "us-gaap:ClassOfWarrantOrRightOutstanding",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c3",
      "name": "us-gaap:ClassOfWarrantOrRightOutstanding",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R64": {
     "role": "http://anchorfundingservices.com/role/EquityCompensationPlansDetails",
     "longName": "063 - Disclosure - Equity Compensation Plans (Details)",
     "shortName": "Equity Compensation Plans (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "64",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "us-gaap:AllocatedShareBasedCompensationExpense",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
      "unitRef": "usdPershares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    },
    "R65": {
     "role": "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable",
     "longName": "064 - Disclosure - Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense",
     "shortName": "Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "65",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "us-gaap:AllocatedShareBasedCompensationExpense",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c304",
      "name": "us-gaap:AllocatedShareBasedCompensationExpense",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    },
    "R66": {
     "role": "http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable",
     "longName": "065 - Disclosure - Equity Compensation Plans (Details) - Schedule of Measured the Fair Value of Each Stock Option Award",
     "shortName": "Equity Compensation Plans (Details) - Schedule of Measured the Fair Value of Each Stock Option Award",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "66",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice",
      "unitRef": "usdPershares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "1",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice",
      "unitRef": "usdPershares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "1",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R67": {
     "role": "http://anchorfundingservices.com/role/ScheduleofStockOptionTable",
     "longName": "066 - Disclosure - Equity Compensation Plans (Details) - Schedule of Stock Option",
     "shortName": "Equity Compensation Plans (Details) - Schedule of Stock Option",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "67",
     "firstAnchor": {
      "contextRef": "c311",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c311",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R68": {
     "role": "http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable",
     "longName": "067 - Disclosure - Equity Compensation Plans (Details) - Schedule of Activity in Performance Share Units",
     "shortName": "Equity Compensation Plans (Details) - Schedule of Activity in Performance Share Units",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "68",
     "firstAnchor": {
      "contextRef": "c3",
      "name": "us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c3",
      "name": "us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R69": {
     "role": "http://anchorfundingservices.com/role/IncomeTaxesDetails",
     "longName": "068 - Disclosure - Income Taxes (Details)",
     "shortName": "Income Taxes (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "69",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "3",
      "ancestors": [
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "3",
      "ancestors": [
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R70": {
     "role": "http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails",
     "longName": "069 - Disclosure - Contingencies and Other Uncertainties (Details)",
     "shortName": "Contingencies and Other Uncertainties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "70",
     "firstAnchor": {
      "contextRef": "c180",
      "name": "us-gaap:DerivativeTermOfContract",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:LossContingencyDisclosures",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c180",
      "name": "us-gaap:DerivativeTermOfContract",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:LossContingencyDisclosures",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R71": {
     "role": "http://anchorfundingservices.com/role/RevolutionTransactionDetails",
     "longName": "070 - Disclosure - Revolution Transaction (Details)",
     "shortName": "Revolution Transaction (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "71",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:InvestmentOwnedBalancePrincipalAmount",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "fpay:RevolutionTransactionTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:InvestmentOwnedBalancePrincipalAmount",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "fpay:RevolutionTransactionTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R72": {
     "role": "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails",
     "longName": "071 - Disclosure - Basepoint Credit Agreement (Details)",
     "shortName": "Basepoint Credit Agreement (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "72",
     "firstAnchor": {
      "contextRef": "c318",
      "name": "us-gaap:GainLossOnSalesOfConsumerLoans",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-6",
      "ancestors": [
       "span",
       "p",
       "fpay:BasepointCreditAgreementTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c318",
      "name": "us-gaap:GainLossOnSalesOfConsumerLoans",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "-6",
      "ancestors": [
       "span",
       "p",
       "fpay:BasepointCreditAgreementTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R73": {
     "role": "http://anchorfundingservices.com/role/EmployeeBenefitPlanDetails",
     "longName": "072 - Disclosure - Employee Benefit Plan (Details)",
     "shortName": "Employee Benefit Plan (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "73",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "p",
       "us-gaap:CompensationAndEmployeeBenefitPlansTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "p",
       "us-gaap:CompensationAndEmployeeBenefitPlansTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true,
      "unique": true
     }
    },
    "R74": {
     "role": "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails",
     "longName": "073 - Disclosure - Share Repurchase Program (Details)",
     "shortName": "Share Repurchase Program (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "74",
     "firstAnchor": {
      "contextRef": "c10",
      "name": "us-gaap:TreasuryStockValueAcquiredCostMethod",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c322",
      "name": "us-gaap:StockRepurchaseProgramPeriodInForce1",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:TreasuryStockTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "f10q0923_flexshopper.htm",
      "unique": true
     }
    }
   },
   "tag": {
    "us-gaap_IncomeTaxesPaidNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxesPaidNet",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest paid",
        "label": "Income Taxes Paid, Net",
        "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes."
       }
      }
     },
     "auth_ref": [
      "r36"
     ]
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockParOrStatedValuePerShare",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, par value (in Dollars per share)",
        "label": "Common Stock, Par or Stated Value Per Share",
        "documentation": "Face amount or stated value per share of common stock."
       }
      }
     },
     "auth_ref": [
      "r86"
     ]
    },
    "us-gaap_DeferredIncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredIncomeTaxExpenseBenefit",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred income tax",
        "label": "Deferred Income Tax Expense (Benefit)",
        "documentation": "Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations."
       }
      }
     },
     "auth_ref": [
      "r5",
      "r123",
      "r150",
      "r438",
      "r439",
      "r736"
     ]
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SupplementalCashFlowInformationAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Supplemental cash flow information:",
        "label": "Supplemental Cash Flow Information [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInteractiveDataCurrent": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityInteractiveDataCurrent",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Interactive Data Current",
        "label": "Entity Interactive Data Current",
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)."
       }
      }
     },
     "auth_ref": [
      "r711"
     ]
    },
    "us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConvertiblePreferredStockSharesIssuedUponConversion",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible preferred stock, shares issued upon conversion",
        "label": "Convertible Preferred Stock, Shares Issued upon Conversion",
        "documentation": "Number of shares issued for each share of convertible preferred stock that is converted."
       }
      }
     },
     "auth_ref": [
      "r18",
      "r57",
      "r85",
      "r113",
      "r359"
     ]
    },
    "fpay_LeaseLiabilityCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseLiabilityCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease liability - current portion",
        "documentation": "The amount of lease liability - current portion.",
        "label": "Lease Liability Current"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_PromissoryNoteRelatedToAcquisition1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PromissoryNoteRelatedToAcquisition1",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Promissory note related to acquisition, net of discount of $987,313 at September 30, 2023 and $1,165,027 at December 31, 2022",
        "verboseLabel": "Promissory note related to acquisition",
        "documentation": "Promissory note related to acquisition.",
        "label": "Promissory Note Related To Acquisition1"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/PropertyandEquipmentTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Property and Equipment",
        "label": "Property, Plant and Equipment [Table Text Block]",
        "documentation": "Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "fpay_PromissoryNotesToRelatedPartiesNetOfCurrentPortion": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PromissoryNotesToRelatedPartiesNetOfCurrentPortion",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Promissory notes to related parties, net of unamortized issuance costs of $764,651 at September 30, 2023 and $0 at December 31, 2022 and net of current portion",
        "documentation": "Promissory notes to related parties, net of current portion.",
        "label": "Promissory Notes To Related Parties Net Of Current Portion"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LeaseLiabilityNonCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseLiabilityNonCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease liabilities, net of current portion",
        "documentation": "Lease liabilities, net of current portion.",
        "label": "Lease Liability Non Current"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_NetOfDiscountAcquisition": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "NetOfDiscountAcquisition",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net of discount (in Dollars)",
        "documentation": "The amount of discount acquisition.",
        "label": "Net Of Discount Acquisition"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertiblePreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConvertiblePreferredStockMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series 1 Convertible Preferred Stock [Member]",
        "label": "Convertible Preferred Stock [Member]",
        "documentation": "Preferred stock that may be exchanged into common shares or other types of securities at the owner's option."
       }
      }
     },
     "auth_ref": [
      "r350",
      "r351",
      "r353",
      "r700",
      "r701",
      "r702",
      "r703"
     ]
    },
    "us-gaap_AccountsReceivableNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsReceivableNetCurrent",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 3.0
      },
      "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Lease receivables, net",
        "terseLabel": "Lease receivables, net",
        "label": "Accounts Receivable, after Allowance for Credit Loss, Current",
        "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current."
       }
      }
     },
     "auth_ref": [
      "r247",
      "r248"
     ]
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Registrant Name",
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r707"
     ]
    },
    "us-gaap_RepaymentsOfDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RepaymentsOfDebt",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Repaid credit agreement",
        "label": "Repayments of Debt",
        "documentation": "Amount of cash outflow for short-term and long-term debt. Excludes payment of lease obligation."
       }
      }
     },
     "auth_ref": [
      "r729"
     ]
    },
    "us-gaap_IntangibleAssetsDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IntangibleAssetsDisclosureTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/IntangibleAssets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "INTANGIBLE ASSETS",
        "label": "Intangible Assets Disclosure [Text Block]",
        "documentation": "The entire disclosure for all or part of the information related to intangible assets."
       }
      }
     },
     "auth_ref": [
      "r296"
     ]
    },
    "fpay_PreferredStockStatedValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PreferredStockStatedValue",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible Preferred Stock, stated value (in Dollars)",
        "documentation": "Face amount or stated value share of preferred stock nonredeemable or redeemable solely at the option of the issuer.",
        "label": "Preferred Stock Stated Value"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AssetsCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetsCurrent",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total current assets",
        "label": "Assets, Current",
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events."
       }
      }
     },
     "auth_ref": [
      "r156",
      "r169",
      "r186",
      "r280",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r445",
      "r447",
      "r466",
      "r694",
      "r758",
      "r759",
      "r775"
     ]
    },
    "fpay_LeaseRevenuesAndFeesNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseRevenuesAndFeesNet",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_Revenues",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease revenues and fees, net",
        "documentation": "Lease revenues and fees, net.",
        "label": "Lease Revenues And Fees Net"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_DeferredDebtIssuanceCostsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "DeferredDebtIssuanceCostsPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred Debt Issuance Costs",
        "documentation": "The entire disclosure of deferred debt issuance costs",
        "label": "Deferred Debt Issuance Costs Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LoanOriginationCostsAndFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LoanOriginationCostsAndFees",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan origination costs and fees",
        "documentation": "Loan origination costs and fees",
        "label": "Loan Origination Costs And Fees"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentByTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentByTypeAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Lived Tangible Asset [Axis]",
        "documentation": "Information by type of long-lived, physical assets used to produce goods and services and not intended for resale."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "us-gaap_AssetsCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetsCurrentAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CURRENT ASSETS:",
        "label": "Assets, Current [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "NetChangesInTheFairValueOfLoansReceivableAtFairValueAmount",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_Revenues",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan revenues and fees, net of changes in fair value",
        "documentation": "Net changes in the fair value of loans receivable at fair value\r    \n.",
        "label": "Net Changes In The Fair Value Of Loans Receivable At Fair Value Amount"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseWeightedAverageDiscountRatePercent",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating Leases, Weighted Average Discount Rate",
        "label": "Operating Lease, Weighted Average Discount Rate, Percent",
        "documentation": "Weighted average discount rate for operating lease calculated at point in time."
       }
      }
     },
     "auth_ref": [
      "r484",
      "r693"
     ]
    },
    "fpay_IncreaseDecreaseInLoansReceivableAtFairValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "IncreaseDecreaseInLoansReceivableAtFairValue",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 18.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Loans receivables at fair value",
        "documentation": "Amount of loans receivable at fair value.",
        "label": "Increase Decrease In Loans Receivable At Fair Value"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_NetChangesInTheFairValueOfLoansReceivableAtFairValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "NetChangesInTheFairValueOfLoansReceivableAtFairValue",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 10.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net changes in the fair value of loans receivables at fair value",
        "verboseLabel": "Net of changes in fair value",
        "documentation": "Amount of net changes in the fair value of loans receivable at fair value.",
        "label": "Net Changes In The Fair Value Of Loans Receivable At Fair Value"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_IncreaseDecreaseInLeaseLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "IncreaseDecreaseInLeaseLiability",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 20.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Lease merchandise",
        "documentation": "Amount of Lease Liabilities\r  \n.",
        "label": "Increase Decrease In Lease Liability"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Central Index Key",
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r707"
     ]
    },
    "us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent",
     "presentation": [
      "http://anchorfundingservices.com/role/EmployeeBenefitPlanDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Nondiscretionary, percentage",
        "label": "Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent",
        "documentation": "Maximum percentage of employee gross pay the employee may contribute to a defined contribution plan."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_PurchasesOfDataCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PurchasesOfDataCosts",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Purchases of data costs",
        "documentation": "Purchases of data costs.",
        "label": "Purchases Of Data Costs"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountsReceivableGrossCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsReceivableGrossCurrent",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable": {
       "parentTag": "us-gaap_AccountsReceivableNetCurrent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease receivables",
        "label": "Accounts Receivable, before Allowance for Credit Loss, Current",
        "documentation": "Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current."
       }
      }
     },
     "auth_ref": [
      "r167",
      "r247",
      "r248",
      "r671"
     ]
    },
    "us-gaap_FairValueByFairValueHierarchyLevelAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueByFairValueHierarchyLevelAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable",
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Fair Value Hierarchy and NAV [Axis]",
        "documentation": "Information by level within fair value hierarchy and fair value measured at net asset value per share as practical expedient."
       }
      }
     },
     "auth_ref": [
      "r334",
      "r369",
      "r370",
      "r371",
      "r372",
      "r373",
      "r374",
      "r462",
      "r495",
      "r496",
      "r497",
      "r682",
      "r683",
      "r687",
      "r688",
      "r689"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Line Items]",
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfFiniteLivedIntangibleAssetsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Finite-Lived Intangible Assets [Table]",
        "documentation": "Schedule of assets, excluding financial assets and goodwill, lacking physical substance with a finite life."
       }
      }
     },
     "auth_ref": [
      "r49",
      "r51",
      "r527"
     ]
    },
    "us-gaap_FinanceLeaseWeightedAverageDiscountRatePercent": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeaseWeightedAverageDiscountRatePercent",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable",
      "http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Discount rate",
        "verboseLabel": "Finance Leases, Weighted Average Discount Rate",
        "label": "Finance Lease, Weighted Average Discount Rate, Percent",
        "documentation": "Weighted average discount rate for finance lease calculated at point in time."
       }
      }
     },
     "auth_ref": [
      "r484",
      "r693"
     ]
    },
    "fpay_DataCostsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "DataCostsPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Data Costs",
        "documentation": "The disclosure of accounting policies for data costs.",
        "label": "Data Costs Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Seller note net of discount",
        "label": "Notes Payable",
        "documentation": "Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r17",
      "r131",
      "r783"
     ]
    },
    "fpay_DueDateExtensionOfWarrants": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "DueDateExtensionOfWarrants",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Due date extension of warrants",
        "verboseLabel": "Cost of warrant (in Dollars)",
        "documentation": "The amount of due date extension of warrants.",
        "label": "Due Date Extension Of Warrants"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity File Number",
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_RepaymentOfLoanPayableUnderBasepointCreditAgreement": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "RepaymentOfLoanPayableUnderBasepointCreditAgreement",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of loan payable under Basepoint credit agreement",
        "documentation": "Repayment of loan payable under Basepoint credit agreement.",
        "label": "Repayment Of Loan Payable Under Basepoint Credit Agreement"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/IntangibleAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Intangible Assets",
        "label": "Schedule of Finite-Lived Intangible Assets [Table Text Block]",
        "documentation": "Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment."
       }
      }
     },
     "auth_ref": [
      "r49",
      "r51"
     ]
    },
    "us-gaap_OperatingIncomeLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingIncomeLoss",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Operating income/ (loss)",
        "label": "Operating Income (Loss)",
        "documentation": "The net result for the period of deducting operating expenses from operating revenues."
       }
      }
     },
     "auth_ref": [
      "r224",
      "r237",
      "r241",
      "r243",
      "r677"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDue",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total undiscounted cash flows",
        "label": "Lessee, Operating Lease, Liability, to be Paid",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "fpay_LoanPayableDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LoanPayableDisclosureTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "LOAN PAYABLE UNDER CREDIT AGREEMENT",
        "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.",
        "label": "Loan Payable Disclosure Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueByMeasurementFrequencyAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueByMeasurementFrequencyAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Measurement Frequency [Axis]",
        "documentation": "Information by measurement frequency."
       }
      }
     },
     "auth_ref": [
      "r461",
      "r462",
      "r463",
      "r464",
      "r465"
     ]
    },
    "us-gaap_StatementOfFinancialPositionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementOfFinancialPositionAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Financial Position [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2024",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year One",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "fpay_RevolutionTransactionTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "RevolutionTransactionTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransaction"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "REVOLUTION TRANSACTION",
        "documentation": "The entire disclosure on information about revolution Transaction.",
        "label": "Revolution Transaction Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LeaseMerchandiseNetPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseMerchandiseNetPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease Merchandise, net",
        "documentation": "Accounting policy for lease merchandise.",
        "label": "Lease Merchandise Net Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Tax Identification Number",
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r707"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearFive",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2028 and thereafter",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Five",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "fpay_BasepointCreditAgreementTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BasepointCreditAgreementTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BASEPOINT CREDIT AGREEMENT",
        "documentation": "The entire disclosure basepoint credit agreement text block.",
        "label": "Basepoint Credit Agreement Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "srt_BoardOfDirectorsChairmanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "BoardOfDirectorsChairmanMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Board of Directors Chairman [Member]",
        "label": "Board of Directors Chairman [Member]",
        "documentation": "Leader of board of directors."
       }
      }
     },
     "auth_ref": [
      "r745"
     ]
    },
    "us-gaap_PatentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PatentsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Patent [Member]",
        "label": "Patents [Member]",
        "documentation": "Exclusive legal right granted by the government to the owner of the patent to exploit an invention or a process for a period of time specified by law."
       }
      }
     },
     "auth_ref": [
      "r125"
     ]
    },
    "srt_ChiefFinancialOfficerMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ChiefFinancialOfficerMember",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Chief Financial Officer [Member]",
        "label": "Chief Financial Officer [Member]",
        "documentation": "Person with designation of chief financial officer."
       }
      }
     },
     "auth_ref": [
      "r745"
     ]
    },
    "us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AllowanceForDoubtfulAccountsReceivableCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable": {
       "parentTag": "us-gaap_AccountsReceivableNetCurrent",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Allowance for doubtful accounts",
        "label": "Accounts Receivable, Allowance for Credit Loss, Current",
        "documentation": "Amount of allowance for credit loss on accounts receivable, classified as current."
       }
      }
     },
     "auth_ref": [
      "r168",
      "r249",
      "r283"
     ]
    },
    "us-gaap_ClassOfStockDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfStockDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable",
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Domain]",
        "documentation": "Share of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock."
       }
      }
     },
     "auth_ref": [
      "r153",
      "r164",
      "r165",
      "r166",
      "r186",
      "r208",
      "r209",
      "r216",
      "r218",
      "r222",
      "r223",
      "r280",
      "r311",
      "r313",
      "r314",
      "r315",
      "r318",
      "r319",
      "r350",
      "r351",
      "r353",
      "r356",
      "r364",
      "r466",
      "r568",
      "r569",
      "r570",
      "r571",
      "r574",
      "r575",
      "r576",
      "r577",
      "r578",
      "r579",
      "r580",
      "r581",
      "r582",
      "r583",
      "r584",
      "r586",
      "r600",
      "r622",
      "r640",
      "r662",
      "r663",
      "r664",
      "r665",
      "r666",
      "r713",
      "r733",
      "r742"
     ]
    },
    "us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/IntangibleAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Future Estimated Amortization Expense",
        "label": "Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]",
        "documentation": "Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets."
       }
      }
     },
     "auth_ref": [
      "r51"
     ]
    },
    "fpay_OnePointSixEightMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointSixEightMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.68 [Member]",
        "label": "One Point Six Eight Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transaction [Domain]",
        "documentation": "Transaction between related party."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LettersOfCreditOutstandingAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LettersOfCreditOutstandingAmount",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails",
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Outstanding under Credit Agreement",
        "verboseLabel": "Outstanding balance credit agreement",
        "label": "Letters of Credit Outstanding, Amount",
        "documentation": "The total amount of the contingent obligation under letters of credit outstanding as of the reporting date."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TreasuryStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TreasuryStockValue",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": -1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Treasury shares, at cost \u2013 100,775 shares at September 30, 2023",
        "label": "Treasury Stock, Value",
        "documentation": "The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury."
       }
      }
     },
     "auth_ref": [
      "r27",
      "r58",
      "r59"
     ]
    },
    "us-gaap_CostsAndExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CostsAndExpenses",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total costs and expenses",
        "label": "Costs and Expenses",
        "documentation": "Total costs of sales and operating expenses for the period."
       }
      }
     },
     "auth_ref": [
      "r95"
     ]
    },
    "fpay_OnePointSixNineMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointSixNineMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.69 [Member]",
        "label": "One Point Six Nine Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Address Line One",
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable",
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Granted, Number of options",
        "verboseLabel": "Number of performance share units, Granted",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross",
        "documentation": "Gross number of share options (or share units) granted during the period."
       }
      }
     },
     "auth_ref": [
      "r388"
     ]
    },
    "fpay_OnePointSixTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointSixTwoMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.62 [Member]",
        "label": "One Point Six Two Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WeightedAverageNumberOfSharesOutstandingAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Denominator",
        "label": "Weighted Average Number of Shares Outstanding, Diluted [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueOfFinancialInstrumentsPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueOfFinancialInstrumentsPolicy",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fair Value of Financial Instruments",
        "label": "Fair Value of Financial Instruments, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for determining the fair value of financial instruments."
       }
      }
     },
     "auth_ref": [
      "r7",
      "r16"
     ]
    },
    "us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AllowanceForDoubtfulAccountsReceivableWriteOffs",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Accounts written off",
        "label": "Accounts Receivable, Allowance for Credit Loss, Writeoff",
        "documentation": "Amount of direct write-downs of accounts receivable charged against the allowance."
       }
      }
     },
     "auth_ref": [
      "r288"
     ]
    },
    "dei_EntityAddressAddressLine2": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine2",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Address Line Two",
        "label": "Entity Address, Address Line Two",
        "documentation": "Address Line 2 such as Street or Suite number"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CostsAndExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CostsAndExpensesAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Costs and expenses:",
        "label": "Costs and Expenses [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CustomerRelationshipsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CustomerRelationshipsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non contractual customer relationships [Member]",
        "label": "Customer Relationships [Member]",
        "documentation": "Customer relationship that exists between an entity and its customer, for example, but not limited to, tenant relationships."
       }
      }
     },
     "auth_ref": [
      "r67"
     ]
    },
    "fpay_OnePointThreeFourMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointThreeFourMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.34 [Member]",
        "label": "One Point Three Four Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transaction [Axis]",
        "documentation": "Information by type of related party transaction."
       }
      }
     },
     "auth_ref": [
      "r488",
      "r489",
      "r774"
     ]
    },
    "dei_DocumentInformationTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentInformationTable",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TreasuryStockValueAcquiredCostMethod": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TreasuryStockValueAcquiredCostMethod",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Purchases of treasury stock",
        "terseLabel": "Share repurchase program to acquire",
        "label": "Treasury Stock, Value, Acquired, Cost Method",
        "documentation": "Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r58",
      "r114"
     ]
    },
    "fpay_OnePointTwoFiveTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointTwoFiveTwoMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.25 [Member]",
        "label": "One Point Two Five Two Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, City or Town",
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Stock Option",
        "label": "Share-Based Payment Arrangement, Option, Activity [Table Text Block]",
        "documentation": "Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r13",
      "r62"
     ]
    },
    "us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueAssetsMeasuredOnRecurringBasisTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Fair Value Assets Measured on Recurring Basis",
        "label": "Fair Value, Assets Measured on Recurring Basis [Table Text Block]",
        "documentation": "Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3)."
       }
      }
     },
     "auth_ref": [
      "r73",
      "r126"
     ]
    },
    "us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Measured the Fair Value of Each Stock Option Award",
        "label": "Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]",
        "documentation": "Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions."
       }
      }
     },
     "auth_ref": [
      "r122"
     ]
    },
    "fpay_OnePointsTwoFiveMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointsTwoFiveMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.25 [Member]",
        "label": "One Points Two Five Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Compensation Plans [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfNonvestedShareActivityTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Activity in Performance Share Units",
        "label": "Schedule of Nonvested Share Activity [Table Text Block]",
        "documentation": "Tabular disclosure of the changes in outstanding nonvested shares."
       }
      }
     },
     "auth_ref": [
      "r63"
     ]
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, State or Province",
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation",
        "label": "Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]",
        "documentation": "Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r74"
     ]
    },
    "fpay_PerformanceStockUnitsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PerformanceStockUnitsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails",
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable",
      "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Performance Share Units [Member]",
        "verboseLabel": "Performance Stock Units [Member]",
        "label": "Performance Stock Units Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodValueStockOptionsExercised",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise of stock options into common stock",
        "label": "Stock Issued During Period, Value, Stock Options Exercised",
        "documentation": "Value of stock issued as a result of the exercise of stock options."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r28",
      "r114"
     ]
    },
    "dei_DocumentInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentInformationLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table]",
        "documentation": "Schedule of information required and determined to be provided for purposes of reconciling beginning and ending balances of fair value measurements of assets using significant unobservable inputs (level 3). Such reconciliation, separately presenting changes during the period, at a minimum, may include, but is not limited to: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r74"
     ]
    },
    "us-gaap_AmortizationOfIntangibleAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AmortizationOfIntangibleAssets",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/IntangibleAssetsDetails",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible asset amortization expense",
        "verboseLabel": "Intangible assets",
        "label": "Amortization of Intangible Assets",
        "documentation": "The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method."
       }
      }
     },
     "auth_ref": [
      "r5",
      "r48",
      "r52"
     ]
    },
    "us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]",
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Vested and exercisable, Weighted average exercise price",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price",
        "documentation": "Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest exercisable or convertible options. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur."
       }
      }
     },
     "auth_ref": [
      "r401"
     ]
    },
    "us-gaap_AmortizationOfFinancingCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AmortizationOfFinancingCosts",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amortization of debt issuance costs",
        "label": "Amortization of Debt Issuance Costs",
        "documentation": "Amount of amortization expense attributable to debt issuance costs."
       }
      }
     },
     "auth_ref": [
      "r94",
      "r342",
      "r474",
      "r731"
     ]
    },
    "us-gaap_IntangibleAssetsFiniteLivedPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IntangibleAssetsFiniteLivedPolicy",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible Assets",
        "label": "Intangible Assets, Finite-Lived, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for finite-lived intangible assets. This accounting policy also might address: (1) the amortization method used; (2) the useful lives of such assets; and (3) how the entity assesses and measures impairment of such assets."
       }
      }
     },
     "auth_ref": [
      "r51",
      "r523",
      "r524",
      "r525",
      "r527",
      "r674"
     ]
    },
    "fpay_PromissoryNotesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PromissoryNotesMember",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Promissory Notes [Member]",
        "label": "Promissory Notes Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentType",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Type",
        "label": "Document Type",
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Postal Zip Code",
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CustomerListsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CustomerListsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Customer list [Member]",
        "label": "Customer Lists [Member]",
        "documentation": "Information about customers such as their name and contact information; it may also be an extensive database that includes other information about the customers such as their order history and demographic information."
       }
      }
     },
     "auth_ref": [
      "r66"
     ]
    },
    "fpay_RequiredCovenantMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "RequiredCovenantMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Required Covenant [Member]",
        "label": "Required Covenant Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentQuarterlyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentQuarterlyReport",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Quarterly Report",
        "label": "Document Quarterly Report",
        "documentation": "Boolean flag that is true only for a form used as an quarterly report."
       }
      }
     },
     "auth_ref": [
      "r709"
     ]
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountingPoliciesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LesseeOperatingLeasesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeasesTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/Leases"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "LEASES",
        "label": "Lessee, Operating Leases [Text Block]",
        "documentation": "The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability."
       }
      }
     },
     "auth_ref": [
      "r476"
     ]
    },
    "us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Provision for compensation expense related to stock-based compensation",
        "label": "APIC, Share-Based Payment Arrangement, Option, Increase for Cost Recognition",
        "documentation": "Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Basic and Diluted Earnings Per Share",
        "label": "Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]",
        "documentation": "Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations."
       }
      }
     },
     "auth_ref": [
      "r743"
     ]
    },
    "fpay_SellerNoteMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SellerNoteMember",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Seller Note [Member]",
        "label": "Seller Note Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TreasuryStockTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TreasuryStockTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareRepurchaseProgram"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "SHARE REPURCHASE PROGRAM",
        "label": "Treasury Stock [Text Block]",
        "documentation": "The entire disclosure for treasury stock, including, but not limited to, average cost per share, description of share repurchase program, shares repurchased, shares held for each class of treasury stock."
       }
      }
     },
     "auth_ref": [
      "r116"
     ]
    },
    "dei_DocumentTransitionReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentTransitionReport",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Transition Report",
        "label": "Document Transition Report",
        "documentation": "Boolean flag that is true only for a form used as a transition report."
       }
      }
     },
     "auth_ref": [
      "r710"
     ]
    },
    "fpay_Series2ConvertiblePreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "Series2ConvertiblePreferredStockMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series 2 Convertible Preferred Stock",
        "label": "Series2 Convertible Preferred Stock Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InvestmentOwnedBalancePrincipalAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InvestmentOwnedBalancePrincipalAmount",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Initial principal amount",
        "label": "Investment Owned, Balance, Principal Amount",
        "documentation": "Amount of principal of investment owned."
       }
      }
     },
     "auth_ref": [
      "r587",
      "r589",
      "r648",
      "r654",
      "r661",
      "r698"
     ]
    },
    "fpay_Series1ConvertiblePreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "Series1ConvertiblePreferredStockMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series 1 Convertible Preferred Stock",
        "verboseLabel": "Series 1 Convertible Preferred Stock [Member]",
        "label": "Series1 Convertible Preferred Stock Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Vested and exercisable, Number of options",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number",
        "documentation": "Number of fully vested and expected to vest exercisable options that may be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur."
       }
      }
     },
     "auth_ref": [
      "r401"
     ]
    },
    "fpay_ThreePointOneSevenMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ThreePointOneSevenMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 3.17 [Member]",
        "label": "Three Point One Seven Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Related Party",
        "label": "Related Party [Member]",
        "documentation": "Party related to reporting entity. Includes, but is not limited to, affiliate, entity for which investment is accounted for by equity method, trust for benefit of employees, and principal owner, management, and members of immediate family."
       }
      }
     },
     "auth_ref": [
      "r188",
      "r189",
      "r488",
      "r489",
      "r490",
      "r491",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r618",
      "r620",
      "r645"
     ]
    },
    "us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Outstanding Stock Warrants",
        "label": "Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]",
        "documentation": "Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable."
       }
      }
     },
     "auth_ref": [
      "r60"
     ]
    },
    "us-gaap_PreferredStockSharesAuthorized": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockSharesAuthorized",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible preferred stock, shares authorized",
        "verboseLabel": "Preferred stock, shares authorized",
        "label": "Preferred Stock, Shares Authorized",
        "documentation": "The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r600"
     ]
    },
    "fpay_SeriesOneConvertiblePreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SeriesOneConvertiblePreferredStockMember",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series 1 Convertible Preferred Stock",
        "verboseLabel": "Series 1 Convertible Preferred Stock [Member]",
        "netLabel": "Series One Convertible Preferred Stock [Member]",
        "documentation": "Preferred stock that may be exchanged into common shares or other types of securities at the owner's option.",
        "label": "Series One Convertible Preferred Stock Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CityAreaCode",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "City Area Code",
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LessorLeasesPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LessorLeasesPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease Accounting",
        "label": "Lessor, Leases [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for leasing arrangements entered into by lessor."
       }
      }
     },
     "auth_ref": [
      "r145",
      "r146",
      "r147",
      "r486"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Nonvested option amount",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instrument Other than Option, Nonvested, Intrinsic Value",
        "documentation": "Per share or unit weighted-average intrinsic value of nonvested award under share-based payment arrangement. Excludes share and unit options."
       }
      }
     },
     "auth_ref": [
      "r392",
      "r393"
     ]
    },
    "fpay_SeriesTwoConvertiblePreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SeriesTwoConvertiblePreferredStockMember",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series 2 Convertible Preferred Stock",
        "verboseLabel": "Series 2 Convertible Preferred Stock [Member]",
        "netLabel": "Series 2Convertible Preferred Stock [Member]",
        "label": "Series Two Convertible Preferred Stock [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LossContingencyAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LossContingencyAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies and Other Uncertainties [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ThreePointEightNineMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ThreePointEightNineMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 3.19 [Member]",
        "label": "Three Point Eight Nine Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PreferredStockDividendsPerShareCashPaid": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockDividendsPerShareCashPaid",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preferred stock dividend per shares (in Dollars per share)",
        "label": "Preferred Stock, Dividends, Per Share, Cash Paid",
        "documentation": "Aggregate dividends paid during the period for each share of preferred stock outstanding."
       }
      }
     },
     "auth_ref": []
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Local Phone Number",
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "srt_ScenarioUnspecifiedDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ScenarioUnspecifiedDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Scenario [Domain]",
        "documentation": "Scenario reported, distinguishing information from actual fact. Includes, but is not limited to, pro forma and forecast. Excludes actual facts."
       }
      }
     },
     "auth_ref": [
      "r204",
      "r377",
      "r714",
      "r741"
     ]
    },
    "us-gaap_ClassOfWarrantOrRightTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Warrant or Right [Table]",
        "documentation": "Disclosure for warrants or rights issued, which includes the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable."
       }
      }
     },
     "auth_ref": [
      "r60"
     ]
    },
    "fpay_PurchaseOfLoanPortfolioInRevolutionTransaction": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PurchaseOfLoanPortfolioInRevolutionTransaction",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase of loan portfolio in Revolution Transaction",
        "label": "Purchase Of Loan Portfolio In Revolution Transaction"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtDisclosureTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedParties"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "PROMISSORY NOTES-RELATED PARTIES",
        "label": "Debt Disclosure [Text Block]",
        "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants."
       }
      }
     },
     "auth_ref": [
      "r111",
      "r184",
      "r320",
      "r326",
      "r327",
      "r328",
      "r329",
      "r330",
      "r331",
      "r336",
      "r343",
      "r344",
      "r346"
     ]
    },
    "us-gaap_DebtInstrumentFaceAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentFaceAmount",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Principal amount",
        "label": "Debt Instrument, Face Amount",
        "documentation": "Face (par) amount of debt instrument at time of issuance."
       }
      }
     },
     "auth_ref": [
      "r77",
      "r79",
      "r321",
      "r475",
      "r682",
      "r683"
     ]
    },
    "fpay_LoanOriginations": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LoanOriginations",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan originations",
        "documentation": "Represents the amount of loan originations.",
        "label": "Loan Originations"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Property and Equipment [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LeaseLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Lease Liabilities",
        "documentation": "Amount of lease liability.",
        "label": "Lease Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Vested and exercisable, Aggregate intrinsic value",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value",
        "documentation": "Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable."
       }
      }
     },
     "auth_ref": [
      "r61"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentGross",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property and equipment, gross",
        "label": "Property, Plant and Equipment, Gross",
        "documentation": "Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures."
       }
      }
     },
     "auth_ref": [
      "r109",
      "r159",
      "r554"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentNet",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property and equipment, net",
        "label": "Property, Plant and Equipment, Net",
        "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures."
       }
      }
     },
     "auth_ref": [
      "r6",
      "r544",
      "r554",
      "r694"
     ]
    },
    "fpay_Collections": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "Collections",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Collections",
        "documentation": "Represents the amount of collections.",
        "label": "Collections"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_InterestAndFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "InterestAndFees",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest and fees(",
        "documentation": "Represents the amount of interest and fees.",
        "label": "Interest And Fees"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_NetChargeOff": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "NetChargeOff",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net charge off",
        "documentation": "Represents the amount of net charge off.",
        "label": "Net Charge Off"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DefinedBenefitPlanPlanAssetsContributionsByPlanParticipant",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/EmployeeBenefitPlanDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total contribution",
        "label": "Defined Benefit Plan, Plan Assets, Contributions by Plan Participant",
        "documentation": "Amount of contributions received by defined benefit plan from participant which increases plan assets."
       }
      }
     },
     "auth_ref": [
      "r367"
     ]
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SegmentReportingPolicyPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SegmentReportingPolicyPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Segment Information",
        "label": "Segment Reporting, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for segment reporting."
       }
      }
     },
     "auth_ref": [
      "r230",
      "r231",
      "r232",
      "r233",
      "r234",
      "r235",
      "r245",
      "r678"
     ]
    },
    "us-gaap_ProvisionForDoubtfulAccounts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProvisionForDoubtfulAccounts",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
      "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable",
      "http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Provision for doubtful accounts",
        "verboseLabel": "Provision",
        "negatedLabel": "Provision for doubtful accounts",
        "label": "Accounts Receivable, Credit Loss Expense (Reversal)",
        "documentation": "Amount of expense (reversal of expense) for expected credit loss on accounts receivable."
       }
      }
     },
     "auth_ref": [
      "r179",
      "r287"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property and Equipment",
        "label": "Property, Plant and Equipment, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections."
       }
      }
     },
     "auth_ref": [
      "r6",
      "r142",
      "r148",
      "r552"
     ]
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShortTermDebtTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermDebtTypeDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt, Type [Domain]",
        "documentation": "Type of short-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing."
       }
      }
     },
     "auth_ref": [
      "r19"
     ]
    },
    "fpay_PercentageOfEstimatedLosses": {
     "xbrltype": "percentItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PercentageOfEstimatedLosses",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Estimated losses",
        "documentation": "Percentage of estimated losses.",
        "label": "Percentage Of Estimated Losses"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentUsefulLife": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentUsefulLife",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Estimated useful Lives",
        "label": "Property, Plant and Equipment, Useful Life",
        "documentation": "Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SignificantAccountingPoliciesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SignificantAccountingPoliciesTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
        "label": "Significant Accounting Policies [Text Block]",
        "documentation": "The entire disclosure for all significant accounting policies of the reporting entity."
       }
      }
     },
     "auth_ref": [
      "r104",
      "r183"
     ]
    },
    "us-gaap_UseOfEstimates": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "UseOfEstimates",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Estimates",
        "label": "Use of Estimates, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles."
       }
      }
     },
     "auth_ref": [
      "r43",
      "r44",
      "r45",
      "r140",
      "r141",
      "r143",
      "r144"
     ]
    },
    "fpay_LeaseAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseAssets",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Lease Assets",
        "documentation": "Amount of lease assets.",
        "label": "Lease Assets"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OperatingLeaseRightOfUseAsset": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseRightOfUseAsset",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable": {
       "parentTag": "fpay_LeaseAssets",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating Lease Asset",
        "label": "Operating Lease, Right-of-Use Asset",
        "documentation": "Amount of lessee's right to use underlying asset under operating lease."
       }
      }
     },
     "auth_ref": [
      "r477"
     ]
    },
    "fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Future Estimated Amortization Expense [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "IntangibleAssetsDetailsScheduleofFutureEstimatedAmortizationExpenseTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets (Details) - Schedule of Future Estimated Amortization Expense [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DepreciationAndAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DepreciationAndAmortization",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation and impairment of lease merchandise",
        "label": "Depreciation, Depletion and Amortization, Nonproduction",
        "documentation": "The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production."
       }
      }
     },
     "auth_ref": [
      "r5",
      "r53"
     ]
    },
    "us-gaap_FairValueOptionLoansHeldAsAssetsAggregateDifference": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueOptionLoansHeldAsAssetsAggregateDifference",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate fair value of loan receivables in non-accrual status",
        "label": "Fair Value, Option, Loans Held as Assets, Aggregate Difference",
        "documentation": "For loans held as assets for which the fair value option has been elected, this item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of those loans that are 90 days or more past due, in nonaccrual status, or both."
       }
      }
     },
     "auth_ref": [
      "r75"
     ]
    },
    "srt_RangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "RangeAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails",
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails",
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails",
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable",
      "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statistical Measurement [Axis]",
        "documentation": "Information by statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median."
       }
      }
     },
     "auth_ref": [
      "r304",
      "r306",
      "r307",
      "r308",
      "r368",
      "r376",
      "r405",
      "r406",
      "r407",
      "r498",
      "r522",
      "r560",
      "r590",
      "r591",
      "r646",
      "r649",
      "r652",
      "r653",
      "r659",
      "r668",
      "r669",
      "r679",
      "r686",
      "r690",
      "r695",
      "r698",
      "r757",
      "r760",
      "r778",
      "r779",
      "r780",
      "r781",
      "r782"
     ]
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price",
        "label": "Class of Warrant or Right, Exercise Price of Warrants or Rights",
        "documentation": "Exercise price per share or per unit of warrants or rights outstanding."
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "us-gaap_OtherDepreciationAndAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherDepreciationAndAmortization",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other depreciation and amortization",
        "label": "Other Depreciation and Amortization",
        "documentation": "Amount of expense charged against earnings to allocate the cost of tangible and intangible assets over their remaining economic lives, classified as other."
       }
      }
     },
     "auth_ref": [
      "r5",
      "r53",
      "r96"
     ]
    },
    "us-gaap_FinanceLeaseRightOfUseAsset": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeaseRightOfUseAsset",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable": {
       "parentTag": "fpay_LeaseAssets",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Finance Lease Asset",
        "label": "Finance Lease, Right-of-Use Asset, after Accumulated Amortization",
        "documentation": "Amount, after accumulated amortization, of right-of-use asset from finance lease."
       }
      }
     },
     "auth_ref": [
      "r477"
     ]
    },
    "fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PromissoryNotesRelatedPartiesDetailsScheduleofAmountsPayableUnderthePromissoryNotesLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Notes-Related Parties (Details) - Schedule of Amounts Payable Under the Promissory Notes [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentCarryingAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentCarryingAmount",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan payable under credit agreement to beneficial shareholder, net (in Dollars)",
        "label": "Long-Term Debt, Gross",
        "documentation": "Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt."
       }
      }
     },
     "auth_ref": [
      "r17",
      "r131",
      "r347"
     ]
    },
    "fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LoanPayableUnderCreditAgreementDetailsScheduleofCovenantRequirementsandFlexShoppersActualResultsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Under Credit Agreement (Details) - Schedule of Covenant Requirements, and FlexShopper's Actual Results [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LiquidityGreaterThanAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LiquidityGreaterThanAmount",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Liquidity greater than",
        "documentation": "Liquidity greater.",
        "label": "Liquidity Greater Than Amount"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LesseeFinanceLeaseRemainingLeaseTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeFinanceLeaseRemainingLeaseTerm",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Finance Leases, Weighted Average Remaining Lease Term (in years)",
        "label": "Lessee, Finance Lease, Remaining Lease Term",
        "documentation": "Remaining lease term of finance lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r769"
     ]
    },
    "us-gaap_DebtInstrumentInterestRateDuringPeriod": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentInterestRateDuringPeriod",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest rate",
        "label": "Debt Instrument, Interest Rate During Period",
        "documentation": "The average effective interest rate during the reporting period."
       }
      }
     },
     "auth_ref": [
      "r25",
      "r77",
      "r339"
     ]
    },
    "us-gaap_DebtInstrumentIncreaseAccruedInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentIncreaseAccruedInterest",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Principal accrued unpaid interest outstanding",
        "label": "Debt Instrument, Increase, Accrued Interest",
        "documentation": "Increase for accrued, but unpaid interest on the debt instrument for the period."
       }
      }
     },
     "auth_ref": [
      "r734"
     ]
    },
    "srt_MaximumMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "MaximumMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails",
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails",
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails",
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable",
      "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Maximum [Member]",
        "label": "Maximum [Member]",
        "documentation": "Upper limit of the provided range."
       }
      }
     },
     "auth_ref": [
      "r304",
      "r306",
      "r307",
      "r308",
      "r376",
      "r522",
      "r560",
      "r590",
      "r591",
      "r646",
      "r649",
      "r652",
      "r653",
      "r659",
      "r668",
      "r669",
      "r679",
      "r686",
      "r690",
      "r695",
      "r760",
      "r777",
      "r778",
      "r779",
      "r780",
      "r781",
      "r782"
     ]
    },
    "srt_RangeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "RangeMember",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails",
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails",
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statistical Measurement [Domain]",
        "documentation": "Statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median."
       }
      }
     },
     "auth_ref": [
      "r304",
      "r306",
      "r307",
      "r308",
      "r368",
      "r376",
      "r405",
      "r406",
      "r407",
      "r498",
      "r522",
      "r560",
      "r590",
      "r591",
      "r646",
      "r649",
      "r652",
      "r653",
      "r659",
      "r668",
      "r669",
      "r679",
      "r686",
      "r690",
      "r695",
      "r698",
      "r757",
      "r760",
      "r778",
      "r779",
      "r780",
      "r781",
      "r782"
     ]
    },
    "fpay_ClassOfWarrantOrRightWeightedAverageRemainingContractualLife": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ClassOfWarrantOrRightWeightedAverageRemainingContractualLife",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted Average Remaining Contractual Life",
        "documentation": "The string item of weighted average remaining contractual life.",
        "label": "Class Of Warrant Or Right Weighted Average Remaining Contractual Life"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Instruments [Domain]",
        "documentation": "Instrument or contract that imposes a contractual obligation to deliver cash or another financial instrument or to exchange other financial instruments on potentially unfavorable terms and conveys a contractual right to receive cash or another financial instrument or to exchange other financial instruments on potentially favorable terms."
       }
      }
     },
     "auth_ref": [
      "r250",
      "r251",
      "r252",
      "r253",
      "r254",
      "r255",
      "r256",
      "r257",
      "r258",
      "r259",
      "r260",
      "r261",
      "r262",
      "r263",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r269",
      "r270",
      "r271",
      "r272",
      "r273",
      "r274",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r345",
      "r362",
      "r455",
      "r492",
      "r493",
      "r494",
      "r495",
      "r496",
      "r497",
      "r498",
      "r499",
      "r500",
      "r501",
      "r502",
      "r503",
      "r504",
      "r505",
      "r506",
      "r507",
      "r508",
      "r509",
      "r510",
      "r511",
      "r512",
      "r513",
      "r514",
      "r515",
      "r516",
      "r517",
      "r518",
      "r519",
      "r520",
      "r521",
      "r557",
      "r717",
      "r718",
      "r719",
      "r720",
      "r721",
      "r722",
      "r723",
      "r750",
      "r751",
      "r752",
      "r753"
     ]
    },
    "fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Consolidated Total Debt to Equity Book Value ratio not to exceed (in Dollars per share)",
        "documentation": "Consolidated total debt to equity book value ratio not to exceed.",
        "label": "Consolidated Total Debt To Equity Book Value Ratio Not To Exceed"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShortTermDebtTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermDebtTypeAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt, Type [Axis]",
        "documentation": "Information by type of short-term debt arrangement."
       }
      }
     },
     "auth_ref": [
      "r21"
     ]
    },
    "fpay_ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfSupplementalCashFlowInformationRelatedToOperatingLeasesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Supplemental Cash Flow Information Related to Operating Leases [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "srt_MinimumMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "MinimumMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails",
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails",
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails",
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable",
      "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Minimum [Member]",
        "label": "Minimum [Member]",
        "documentation": "Lower limit of the provided range."
       }
      }
     },
     "auth_ref": [
      "r304",
      "r306",
      "r307",
      "r308",
      "r376",
      "r522",
      "r560",
      "r590",
      "r591",
      "r646",
      "r649",
      "r652",
      "r653",
      "r659",
      "r668",
      "r669",
      "r679",
      "r686",
      "r690",
      "r695",
      "r760",
      "r777",
      "r778",
      "r779",
      "r780",
      "r781",
      "r782"
     ]
    },
    "fpay_ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfLeaseReceivablesBalancesChargedOffAgainstTheAllowanceAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Allowance for Doubtful Accounts [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "srt_ScheduleOfCondensedBalanceSheetTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ScheduleOfCondensedBalanceSheetTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Balance Sheet Information Related to Leases",
        "label": "Condensed Balance Sheet [Table Text Block]",
        "documentation": "Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations."
       }
      }
     },
     "auth_ref": [
      "r724",
      "r737"
     ]
    },
    "fpay_ScheduleOfPropertyAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfPropertyAndEquipmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Property and Equipment [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfUndiscountedFinanceLeaseLiabilitiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Undiscounted Finance Lease Liabilities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "EquityCompensationPlansDetailsScheduleofStockBasedCompensationExpenseLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Compensation Plans (Details) - Schedule of Stock-Based Compensation Expense [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LineOfCreditFacilityCommitmentFeePercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LineOfCreditFacilityCommitmentFeePercentage",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Borrowing rate",
        "label": "Line of Credit Facility, Commitment Fee Percentage",
        "documentation": "The fee, expressed as a percentage of the line of credit facility, for the line of credit facility regardless of whether the facility has been used."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfUndiscountedOperatingLeaseLiabilitiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Undiscounted Operating Lease Liabilities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_EquityCompensationPlansDetailsScheduleofStockOptionTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "EquityCompensationPlansDetailsScheduleofStockOptionTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Compensation Plans (Details) - Schedule of Stock Option [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentNameDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Name [Domain]",
        "documentation": "The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities."
       }
      }
     },
     "auth_ref": [
      "r26",
      "r190",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r327",
      "r332",
      "r333",
      "r334",
      "r335",
      "r337",
      "r338",
      "r339",
      "r340",
      "r341",
      "r342",
      "r475",
      "r681",
      "r682",
      "r683",
      "r684",
      "r685",
      "r734"
     ]
    },
    "us-gaap_DebtInstrumentMaturityDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentMaturityDate",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Maturity date",
        "label": "Debt Instrument, Maturity Date",
        "documentation": "Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": [
      "r152",
      "r681",
      "r767"
     ]
    },
    "fpay_ScheduleOfNetLeaseMerchandiseBalancesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfNetLeaseMerchandiseBalancesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Net Leased Merchandise [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_EquityCompensationPlansDetailsScheduleofStockOptionLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "EquityCompensationPlansDetailsScheduleofStockOptionLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Compensation Plans (Details) - Schedule of Stock Option [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShortTermDebtPercentageBearingFixedInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermDebtPercentageBearingFixedInterestRate",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bear interest rate",
        "label": "Short-Term Debt, Percentage Bearing Fixed Interest Rate",
        "documentation": "The portion of the carrying amount of short-term borrowings outstanding as of the balance sheet date which accrues interest at a set, unchanging rate."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PreferredStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockValue",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible preferred stock value",
        "label": "Preferred Stock, Value, Issued",
        "documentation": "Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r548",
      "r694"
     ]
    },
    "fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Granted, Aggregate intrinsic value",
        "documentation": "Aggregate intrinsic value Granted.",
        "label": "Share Based Compensation Arrangement By Share Based Payment Award Options Aggregate Intrinsic Value Granted"
       }
      }
     },
     "auth_ref": []
    },
    "srt_WeightedAverageMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "WeightedAverageMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted Average [Member]",
        "label": "Weighted Average [Member]",
        "documentation": "Average of a range of values, calculated with consideration of proportional relevance."
       }
      }
     },
     "auth_ref": [
      "r668",
      "r669",
      "r777",
      "r779",
      "r782"
     ]
    },
    "fpay_ScheduleOfLessorRevenuesAndFeesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfLessorRevenuesAndFeesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Lessor Revenues and Fees [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ForfeitedAggregateIntrinsicValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ForfeitedAggregateIntrinsicValue",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Forfeited, Aggregate intrinsic value",
        "documentation": "Forfeited aggregate intrinsic value.",
        "label": "Forfeited Aggregate Intrinsic Value"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfNumberOfCommonSharesIssuableUponConversionOrExerciseAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Number Of Common Shares Issuable Upon Conversion Or Exercise Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExpiredIntrinsicValue",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expired, Aggregate intrinsic value",
        "documentation": "The combined weighted average of the accumulated differences between the fair values on underlying shares and exercises prices to acquire such shares as of the grant date on options that were either forfeited or lapsed.",
        "label": "Sharebased Compensation Arrangement By Sharebased Payment Award Options Expired Intrinsic Value"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfBasicAndDilutedEarningsPerShareAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfBasicAndDilutedEarningsPerShareAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Basic and Diluted Earnings Per Share [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementEquityComponentsAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Components [Axis]",
        "documentation": "Information by component of equity."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r28",
      "r154",
      "r173",
      "r174",
      "r175",
      "r191",
      "r192",
      "r193",
      "r195",
      "r201",
      "r203",
      "r221",
      "r281",
      "r282",
      "r366",
      "r413",
      "r414",
      "r415",
      "r434",
      "r435",
      "r449",
      "r450",
      "r451",
      "r452",
      "r453",
      "r454",
      "r457",
      "r467",
      "r468",
      "r469",
      "r470",
      "r471",
      "r472",
      "r487",
      "r561",
      "r562",
      "r563",
      "r574",
      "r640"
     ]
    },
    "fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfFairValueAssetsMeasuredOnRecurringBasisAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Fair Value Assets measured on Recurring Basis [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_BusinessDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BusinessDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Fair Value Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Quantitative Information About The Inputs Used In Fair Value Measurement Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdditionalPaidInCapitalMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional Paid in Capital",
        "label": "Additional Paid-in Capital [Member]",
        "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders."
       }
      }
     },
     "auth_ref": [
      "r413",
      "r414",
      "r415",
      "r574",
      "r738",
      "r739",
      "r740",
      "r766",
      "r789"
     ]
    },
    "fpay_ScheduleOfConcerningLoanReceivablesAtFairValueAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfConcerningLoanReceivablesAtFairValueAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Concerning Loan Receivables at Fair Value [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_BusinessDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BusinessDetailsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PriorPeriodReclassificationAdjustmentDescription": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PriorPeriodReclassificationAdjustmentDescription",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Reclassifications",
        "label": "Reclassification, Comparability Adjustment [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for reclassification affecting comparability of financial statement. Excludes amendment to accounting standards, other change in accounting principle, and correction of error."
       }
      }
     },
     "auth_ref": [
      "r725"
     ]
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsToAcquirePropertyPlantAndEquipment",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Purchases of property and equipment, including capitalized software costs",
        "label": "Payments to Acquire Property, Plant, and Equipment",
        "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets."
       }
      }
     },
     "auth_ref": [
      "r100"
     ]
    },
    "us-gaap_StatementClassOfStockAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementClassOfStockAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable",
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Axis]",
        "documentation": "Information by the different classes of stock of the entity."
       }
      }
     },
     "auth_ref": [
      "r153",
      "r164",
      "r165",
      "r166",
      "r186",
      "r208",
      "r209",
      "r216",
      "r218",
      "r222",
      "r223",
      "r280",
      "r311",
      "r313",
      "r314",
      "r315",
      "r318",
      "r319",
      "r350",
      "r351",
      "r353",
      "r356",
      "r364",
      "r466",
      "r568",
      "r569",
      "r570",
      "r571",
      "r574",
      "r575",
      "r576",
      "r577",
      "r578",
      "r579",
      "r580",
      "r581",
      "r582",
      "r583",
      "r584",
      "r586",
      "r600",
      "r622",
      "r640",
      "r662",
      "r663",
      "r664",
      "r665",
      "r666",
      "r713",
      "r733",
      "r742"
     ]
    },
    "us-gaap_ClassOfWarrantOrRightAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Warrant or Right [Axis]",
        "documentation": "Information by type of warrant or right issued."
       }
      }
     },
     "auth_ref": [
      "r60"
     ]
    },
    "us-gaap_RelatedPartyDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party, Type [Domain]",
        "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests."
       }
      }
     },
     "auth_ref": [
      "r375",
      "r488",
      "r489",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r618",
      "r620",
      "r645"
     ]
    },
    "us-gaap_LeasesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LeasesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Leases [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherLongTermDebtNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherLongTermDebtNoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan payable under Basepoint credit agreement to beneficial shareholder, net (in Dollars)",
        "verboseLabel": "Unamortized issuance",
        "label": "Other Long-Term Debt, Noncurrent",
        "documentation": "Amount of long-term debt classified as other, payable after one year or the operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r26",
      "r598"
     ]
    },
    "fpay_DeferredDebtIssuanceCostsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "DeferredDebtIssuanceCostsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred Debt Issuance Costs [Member]",
        "label": "Deferred Debt Issuance Costs Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoPointZeroOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointZeroOneMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.01 [Member]",
        "label": "Two Point Zero One Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfWarrantOrRightDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Warrant or Right [Domain]",
        "documentation": "Name of the class or type of warrant or right outstanding. Warrants and rights represent derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months."
       }
      }
     },
     "auth_ref": []
    },
    "srt_TitleOfIndividualWithRelationshipToEntityDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "TitleOfIndividualWithRelationshipToEntityDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of Individual [Domain]",
        "documentation": "Title of individual, or nature of relationship to individual or group of individuals."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_FlexLendingLLCMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "FlexLendingLLCMember",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FlexLending, LLC [Member]",
        "label": "Flex Lending LLCMember"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessCombinationsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "BusinessCombinationsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Business [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LaborAndRelatedExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LaborAndRelatedExpense",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Salaries and benefits",
        "label": "Labor and Related Expense",
        "documentation": "Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit."
       }
      }
     },
     "auth_ref": [
      "r728"
     ]
    },
    "fpay_TwoPointZeroZeroMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointZeroZeroMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.00 [Member]",
        "label": "Two Point Zero Zero Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProceedsFromStockOptionsExercised": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromStockOptionsExercised",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from exercise of stock options",
        "label": "Proceeds from Stock Options Exercised",
        "documentation": "Amount of cash inflow from exercise of option under share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r2",
      "r14"
     ]
    },
    "fpay_FlexRevolutionLLCMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "FlexRevolutionLLCMember",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Flex Revolution, LLC [Member]",
        "label": "Flex Revolution LLCMember"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoThousandTwentyfiveMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoThousandTwentyfiveMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2025 [Member]",
        "documentation": "Two thousand twenty-five Member",
        "label": "Two Thousand Twentyfive Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amendment Flag",
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherAssets",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other assets, net",
        "label": "Other Assets",
        "documentation": "Amount of assets classified as other."
       }
      }
     },
     "auth_ref": [
      "r128",
      "r162",
      "r545",
      "r705"
     ]
    },
    "fpay_TwoThousandTwentyfourMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoThousandTwentyfourMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2024 [Member]",
        "label": "Two Thousand Twentyfour Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CreditFacilityAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CreditFacilityAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Credit Facility [Axis]",
        "documentation": "Information by type of credit facility. Credit facilities provide capital to borrowers without the need to structure a loan for each borrowing."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_FlexShopperLLCMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "FlexShopperLLCMember",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FlexShopper, LLC [Member]",
        "label": "Flex Shopper LLCMember"
       }
      }
     },
     "auth_ref": []
    },
    "srt_OwnershipAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "OwnershipAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Ownership [Axis]",
        "documentation": "Information by name of entity in which ownership interest is disclosed. Excludes equity method investee and named security investment."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoThousandTwentythreeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoThousandTwentythreeMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2023 [Member]",
        "label": "Two Thousand Twentythree Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_HRussellHeiserMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "HRussellHeiserMember",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "H.Russell Heiser [Member]",
        "label": "HRussell Heiser Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Presentation [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_FranchiseeContractbasedAgreementsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "FranchiseeContractbasedAgreementsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Franchisee contract-based agreements [Member]",
        "label": "Franchisee Contractbased Agreements Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_BasepointCreditAgreementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BasepointCreditAgreementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Basepoint Credit Agreement [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_WebsiteAndInternalUseSoftwareMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "WebsiteAndInternalUseSoftwareMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Website and internal use software [Member]",
        "documentation": "Website and internal use software.",
        "label": "Website And Internal Use Software Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueOffBalanceSheetRisksDisclosureInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueOffBalanceSheetRisksDisclosureInformationLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Balance Sheet Information Related to Leases [Abstract]",
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TreasuryStockCommonMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TreasuryStockCommonMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Treasury Stock",
        "label": "Treasury Stock, Common [Member]",
        "documentation": "Previously issued common shares repurchased by the issuing entity and held in treasury."
       }
      }
     },
     "auth_ref": [
      "r58"
     ]
    },
    "fpay_PromissoryNotesRelatedPartiesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PromissoryNotesRelatedPartiesLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Notes Related Parties [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LibertyLoanBrandMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LibertyLoanBrandMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Liberty Loan brand [Member]",
        "label": "Liberty Loan Brand Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ShareRepurchaseProgramAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ShareRepurchaseProgramAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Repurchase Program [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DepreciationDepletionAndAmortization",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/PropertyandEquipmentDetails",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation and amortization expenses",
        "verboseLabel": "Depreciation and amortization expense",
        "label": "Depreciation, Depletion and Amortization",
        "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets."
       }
      }
     },
     "auth_ref": [
      "r5",
      "r228"
     ]
    },
    "us-gaap_OperatingLeasePayments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeasePayments",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash payments for operating leases",
        "label": "Operating Lease, Payments",
        "documentation": "Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use."
       }
      }
     },
     "auth_ref": [
      "r480",
      "r482"
     ]
    },
    "us-gaap_TreasuryStockCommonShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TreasuryStockCommonShares",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Treasury shares",
        "label": "Treasury Stock, Common, Shares",
        "documentation": "Number of previously issued common shares repurchased by the issuing entity and held in treasury."
       }
      }
     },
     "auth_ref": [
      "r58"
     ]
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Fiscal Year Focus",
        "label": "Document Fiscal Year Focus",
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueMeasurementsRecurringMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueMeasurementsRecurringMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fair Value Measurement Using [Member]",
        "verboseLabel": "Carrying Amount [Member]",
        "label": "Fair Value, Recurring [Member]",
        "documentation": "Frequent fair value measurement. Includes, but is not limited to, fair value adjustment for impairment of asset, liability or equity, frequently measured at fair value."
       }
      }
     },
     "auth_ref": [
      "r460",
      "r465"
     ]
    },
    "fpay_NrnsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "NrnsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "NRNS [Member]",
        "label": "Nrns Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_DocumentAndEntityInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "DocumentAndEntityInformationAbstract",
     "auth_ref": []
    },
    "fpay_NRNSNoteMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "NRNSNoteMember",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "NRNS [Member]",
        "verboseLabel": "NRNS Note [Member]",
        "label": "NRNSNote Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Fiscal Period Focus",
        "label": "Document Fiscal Period Focus",
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentMember",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property, Plant and Equipment [Member]",
        "label": "Property, Plant and Equipment [Member]",
        "documentation": "Physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_OnePointFiveFourMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointFiveFourMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.54 [Member]",
        "label": "One Point Five Four Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FinanceLeasePrincipalPayments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeasePrincipalPayments",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
      "http://anchorfundingservices.com/role/ScheduleofSupplementalCashFlowInformationRelatedtoOperatingLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Principal payment under finance lease obligation",
        "terseLabel": "Cash payments for finance leases",
        "label": "Finance Lease, Principal Payments",
        "documentation": "Amount of cash outflow for principal payment on finance lease."
       }
      }
     },
     "auth_ref": [
      "r479",
      "r482"
     ]
    },
    "us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlans"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "EQUITY COMPENSATION PLANS",
        "label": "Share-Based Payment Arrangement [Text Block]",
        "documentation": "The entire disclosure for share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r378",
      "r379",
      "r410",
      "r411",
      "r412",
      "r691"
     ]
    },
    "us-gaap_LongtermDebtTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongtermDebtTypeAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Debt, Type [Axis]",
        "documentation": "Information by type of long-term debt."
       }
      }
     },
     "auth_ref": [
      "r26"
     ]
    },
    "us-gaap_NotesAndLoansPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NotesAndLoansPayable",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan payable under Basepoint credit agreement, net of unamortized issuance costs of $102,580 at September 30, 2023",
        "label": "Notes and Loans Payable",
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of all notes and loans payable (with maturities initially due after one year or beyond the operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r17",
      "r131",
      "r783"
     ]
    },
    "us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LineOfCreditFacilityCurrentBorrowingCapacity",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current borrowing value",
        "label": "Line of Credit Facility, Current Borrowing Capacity",
        "documentation": "Amount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility."
       }
      }
     },
     "auth_ref": [
      "r20"
     ]
    },
    "fpay_OnePointFourZeroMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointFourZeroMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.40 [Member]",
        "label": "One Point Four Zero Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FiniteLivedIntangibleAssetsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finite-Lived Intangible Assets [Line Items]",
        "documentation": "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."
       }
      }
     },
     "auth_ref": [
      "r527"
     ]
    },
    "us-gaap_PreferredStockDividendRatePercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockDividendRatePercentage",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Annual rate",
        "label": "Preferred Stock, Dividend Rate, Percentage",
        "documentation": "The percentage rate used to calculate dividend payments on preferred stock."
       }
      }
     },
     "auth_ref": [
      "r351",
      "r647",
      "r650",
      "r651",
      "r660"
     ]
    },
    "us-gaap_AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetAtFairValueChangesInFairValueResultingFromChangesInAssumptions",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net change in fair value",
        "label": "Asset at Fair Value, Changes in Fair Value Resulting from Changes in Assumptions",
        "documentation": "Amount of increase (decrease) in fair value from changes in the assumptions or model used to calculate the fair value of a contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueInputsLevel2Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueInputsLevel2Member",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Level 2 [Member]",
        "label": "Fair Value, Inputs, Level 2 [Member]",
        "documentation": "Inputs other than quoted prices included within level 1 that are observable for an asset or liability, either directly or indirectly, including, but not limited to, quoted prices for similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in inactive markets."
       }
      }
     },
     "auth_ref": [
      "r334",
      "r369",
      "r374",
      "r462",
      "r496",
      "r682",
      "r683",
      "r687",
      "r688",
      "r689"
     ]
    },
    "fpay_OnePointNineFiveMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointNineFiveMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.95 [Member]",
        "label": "One Point Nine Five Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]",
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_Liabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Liabilities",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total liabilities",
        "label": "Liabilities",
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future."
       }
      }
     },
     "auth_ref": [
      "r22",
      "r186",
      "r280",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r446",
      "r447",
      "r448",
      "r466",
      "r599",
      "r676",
      "r705",
      "r758",
      "r775",
      "r776"
     ]
    },
    "us-gaap_FairValueInputsLevel1Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueInputsLevel1Member",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Level 1 [Member]",
        "label": "Fair Value, Inputs, Level 1 [Member]",
        "documentation": "Quoted prices in active markets for identical assets or liabilities that the reporting entity can access at the measurement date."
       }
      }
     },
     "auth_ref": [
      "r334",
      "r369",
      "r374",
      "r462",
      "r495",
      "r687",
      "r688",
      "r689"
     ]
    },
    "us-gaap_LineOfCreditFacilityCommitmentFeeAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LineOfCreditFacilityCommitmentFeeAmount",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Credit commitment",
        "label": "Line of Credit Facility, Commitment Fee Amount",
        "documentation": "Amount of the fee for available but unused credit capacity under the credit facility."
       }
      }
     },
     "auth_ref": [
      "r20"
     ]
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Antidilutive Securities [Axis]",
        "documentation": "Information by type of antidilutive security."
       }
      }
     },
     "auth_ref": [
      "r41"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsByMajorClassAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finite-Lived Intangible Assets by Major Class [Axis]",
        "documentation": "Information by major type or class of finite-lived intangible assets."
       }
      }
     },
     "auth_ref": [
      "r297",
      "r298",
      "r299",
      "r300",
      "r527",
      "r528"
     ]
    },
    "fpay_OnePointNineOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointNineOneMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.91 [Member]",
        "label": "One Point Nine One Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Nonvested option per shares",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Intrinsic Value, Amount Per Share",
        "documentation": "Per share or unit weighted-average intrinsic value of award vested under share-based payment arrangement. Excludes share and unit options."
       }
      }
     },
     "auth_ref": [
      "r396"
     ]
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Period End Date",
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Number of award shares issued",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period",
        "documentation": "The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan)."
       }
      }
     },
     "auth_ref": [
      "r395"
     ]
    },
    "us-gaap_FairValueInputsLevel3Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueInputsLevel3Member",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable",
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Level 3 [Member]",
        "label": "Fair Value, Inputs, Level 3 [Member]",
        "documentation": "Unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing."
       }
      }
     },
     "auth_ref": [
      "r334",
      "r369",
      "r370",
      "r371",
      "r372",
      "r373",
      "r374",
      "r462",
      "r497",
      "r682",
      "r683",
      "r687",
      "r688",
      "r689"
     ]
    },
    "us-gaap_LiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LiabilitiesAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Liabilities",
        "label": "Liabilities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_OnePointSevenFourMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointSevenFourMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.74 [Member]",
        "label": "One Point Seven Four Member"
       }
      }
     },
     "auth_ref": []
    },
    "srt_TitleOfIndividualAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "TitleOfIndividualAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of Individual [Axis]",
        "documentation": "Information by title of individual or nature of relationship to individual or group of individuals."
       }
      }
     },
     "auth_ref": [
      "r745",
      "r773"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsMajorClassNameDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finite-Lived Intangible Assets, Major Class Name [Domain]",
        "documentation": "The major class of finite-lived intangible asset (for example, patents, trademarks, copyrights, etc.) A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company."
       }
      }
     },
     "auth_ref": [
      "r49",
      "r51"
     ]
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Antidilutive securities excluded from computation of earnings per share",
        "label": "Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount",
        "documentation": "Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented."
       }
      }
     },
     "auth_ref": [
      "r219"
     ]
    },
    "us-gaap_SharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharesOutstanding",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Balance (in Shares)",
        "periodEndLabel": "Balance (in Shares)",
        "label": "Shares, Outstanding",
        "documentation": "Number of shares issued which are neither cancelled nor held in the treasury."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentUnamortizedPremiumNoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Promissory notes to related parties, net of unamortized costs (in Dollars)",
        "label": "Debt Instrument, Unamortized Premium, Noncurrent",
        "documentation": "Amount of debt premium to be amortized after one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r76",
      "r79"
     ]
    },
    "fpay_OnePointSevenSixMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OnePointSevenSixMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 1.76 [Member]",
        "label": "One Point Seven Six Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted average grant date fair value of options",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value",
        "documentation": "The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan)."
       }
      }
     },
     "auth_ref": [
      "r395"
     ]
    },
    "us-gaap_InvestmentInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InvestmentInterestRate",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails",
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest per annum",
        "verboseLabel": "Interest rate",
        "label": "Investment Interest Rate",
        "documentation": "Rate of interest on investment."
       }
      }
     },
     "auth_ref": [
      "r646",
      "r647",
      "r649",
      "r650",
      "r651",
      "r652",
      "r659",
      "r660",
      "r698",
      "r746",
      "r748"
     ]
    },
    "us-gaap_DebtInstrumentPeriodicPayment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentPeriodicPayment",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Debt Instrument, Periodic Payment",
        "label": "Debt Instrument, Periodic Payment",
        "documentation": "Amount of the required periodic payments including both interest and principal payments."
       }
      }
     },
     "auth_ref": [
      "r26",
      "r80"
     ]
    },
    "us-gaap_IncomeTaxDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Tax Disclosure [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccruedLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccruedLiabilitiesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued expenses",
        "label": "Accrued Liabilities, Current",
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r23"
     ]
    },
    "us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "GoodwillAndIntangibleAssetsDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementOfStockholdersEquityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Stockholders' Equity [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccruedPayrollTaxesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccruedPayrollTaxesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued payroll and related taxes",
        "label": "Accrued Payroll Taxes, Current",
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r23"
     ]
    },
    "us-gaap_PercentageOfWeightedAverageCostInventory": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PercentageOfWeightedAverageCostInventory",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofQuantitativeInformationAbouttheInputsUsedinFairValueMeasurementTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Servicing costs",
        "label": "Percentage of Weighted Average Cost Inventory",
        "documentation": "The percentage of weighted average cost inventory present at the reporting date when inventory is valued using different valuation methods."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockholdersEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquity",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total stockholders\u2019 equity",
        "periodStartLabel": "Balance",
        "periodEndLabel": "Balance",
        "terseLabel": "Equity Book Value not less than",
        "label": "Equity, Attributable to Parent",
        "documentation": "Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r86",
      "r89",
      "r90",
      "r106",
      "r602",
      "r619",
      "r641",
      "r642",
      "r694",
      "r705",
      "r735",
      "r754",
      "r768",
      "r789"
     ]
    },
    "us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Software Costs",
        "label": "Software to be Sold, Leased, or Otherwise Marketed, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for costs incurred to (1) establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed; and (2) produce product masters after establishing technological feasibility. This accounting policy also may apply to purchased computer software. This policy also may address the entity's amortization policy for its capitalized computer software costs and how it evaluates such capitalized costs for impairment."
       }
      }
     },
     "auth_ref": [
      "r81"
     ]
    },
    "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Income/ (loss) before income taxes",
        "label": "Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest",
        "documentation": "Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r0",
      "r92",
      "r134",
      "r224",
      "r237",
      "r241",
      "r243",
      "r543",
      "r555",
      "r677"
     ]
    },
    "fpay_WarrantsExpirationPeriods": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "WarrantsExpirationPeriods",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrants expiration period",
        "documentation": "Represents the share of warrants expiration period.",
        "label": "Warrants Expiration Periods"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AntidilutiveSecuritiesNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AntidilutiveSecuritiesNameDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Antidilutive Securities, Name [Domain]",
        "documentation": "Incremental common shares attributable to securities that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented."
       }
      }
     },
     "auth_ref": [
      "r41"
     ]
    },
    "us-gaap_DerivativeInstrumentRiskAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DerivativeInstrumentRiskAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Derivative Instrument [Axis]",
        "documentation": "Information by type of derivative contract."
       }
      }
     },
     "auth_ref": [
      "r69",
      "r70",
      "r71",
      "r72",
      "r588",
      "r591",
      "r605",
      "r606",
      "r607",
      "r609",
      "r610",
      "r611",
      "r612",
      "r614",
      "r615",
      "r616",
      "r617",
      "r628",
      "r629",
      "r630",
      "r631",
      "r634",
      "r635",
      "r636",
      "r637",
      "r655",
      "r656",
      "r657",
      "r658",
      "r672",
      "r696",
      "r698"
     ]
    },
    "us-gaap_InterestExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestExpense",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Interest expense including amortization of debt issuance costs",
        "terseLabel": "Interest expense",
        "label": "Interest Expense",
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expense."
       }
      }
     },
     "auth_ref": [
      "r78",
      "r136",
      "r176",
      "r227",
      "r473",
      "r625",
      "r704",
      "r788"
     ]
    },
    "us-gaap_OtherNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherNotesPayable",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase consideration payable related to acquisition",
        "label": "Other Notes Payable",
        "documentation": "Amount of long-term notes payable classified as other."
       }
      }
     },
     "auth_ref": [
      "r17",
      "r131",
      "r783"
     ]
    },
    "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PrepaidExpenseAndOtherAssetsCurrent",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepaid expenses and other assets",
        "label": "Prepaid Expense and Other Assets, Current",
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r727"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Exercised, Number of options",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised",
        "documentation": "Number of non-option equity instruments exercised by participants."
       }
      }
     },
     "auth_ref": [
      "r11"
     ]
    },
    "us-gaap_DebtDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Notes-Related Parties [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ExpenseRelatedToWarrants": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ExpenseRelatedToWarrants",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expense related to warrants (in Dollars)",
        "documentation": "The two main rules to account for stock warrants are that the issuer must recognize the fair value of the equity instruments issued or the fair value of the consideration received, whichever can be more reliably measured; and recognize the asset or expense related to the provided goods or services at the same time.",
        "label": "Expense Related To Warrants"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_MarketingExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "MarketingExpense",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Marketing",
        "label": "Marketing Expense",
        "documentation": "Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs."
       }
      }
     },
     "auth_ref": [
      "r97"
     ]
    },
    "us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Supplemental Cash Flow Information Related to Operating Leases",
        "label": "Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]",
        "documentation": "Tabular disclosure of supplemental cash flow information for the periods presented."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exercise Price Range [Domain]",
        "documentation": "Supplementary information on outstanding and exercisable share awards as of the balance sheet date which stratifies outstanding options by ranges of exercise prices."
       }
      }
     },
     "auth_ref": [
      "r65"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsAccumulatedAmortization",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated Amortization",
        "label": "Finite-Lived Intangible Assets, Accumulated Amortization",
        "documentation": "Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life."
       }
      }
     },
     "auth_ref": [
      "r161",
      "r299"
     ]
    },
    "us-gaap_DebtInstrumentPeriodicPaymentPrincipal": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentPeriodicPaymentPrincipal",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Debt Principal",
        "label": "Debt Instrument, Periodic Payment, Principal",
        "documentation": "Amount of the required periodic payments applied to principal."
       }
      }
     },
     "auth_ref": [
      "r26"
     ]
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exercise Price Range [Axis]",
        "documentation": "Information by range of option prices pertaining to options granted."
       }
      }
     },
     "auth_ref": [
      "r64"
     ]
    },
    "fpay_EquityCompensationPlansDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "EquityCompensationPlansDetailsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Compensation Plans (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_EquityCompensationPlansDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "EquityCompensationPlansDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Compensation Plans (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ActualPositionMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ActualPositionMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Actual Position [Member]",
        "label": "Actual Position Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationOptionAndIncentivePlansPolicy",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock-Based Compensation",
        "label": "Share-Based Payment Arrangement [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost."
       }
      }
     },
     "auth_ref": [
      "r378",
      "r383",
      "r402",
      "r403",
      "r404",
      "r405",
      "r408",
      "r416",
      "r417",
      "r418",
      "r419"
     ]
    },
    "fpay_ContingenciesandOtherUncertaintiesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ContingenciesandOtherUncertaintiesDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies and Other Uncertainties (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Number of Common Shares Issuable Upon Conversion or Exercise",
        "label": "Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]",
        "documentation": "Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities."
       }
      }
     },
     "auth_ref": [
      "r41"
     ]
    },
    "us-gaap_InterestExpenseDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestExpenseDebt",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expensed",
        "label": "Interest Expense, Debt",
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expense for debt."
       }
      }
     },
     "auth_ref": [
      "r99",
      "r340",
      "r348",
      "r684",
      "r685"
     ]
    },
    "fpay_ContingenciesandOtherUncertaintiesDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ContingenciesandOtherUncertaintiesDetailsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies and Other Uncertainties (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]",
        "documentation": "Schedule for securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by Antidilutive Securities."
       }
      }
     },
     "auth_ref": [
      "r41"
     ]
    },
    "fpay_RevolutionTransactionDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "RevolutionTransactionDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revolution Transaction (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_RevolutionTransactionDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "RevolutionTransactionDetailsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revolution Transaction (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercised, Aggregate intrinsic value",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value",
        "documentation": "Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares."
       }
      }
     },
     "auth_ref": [
      "r399"
     ]
    },
    "fpay_BusinessCombinationBargainPrice": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BusinessCombinationBargainPrice",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bargain price",
        "documentation": "In a business combination in which the amount of net identifiable assets acquired and liabilities assumed exceeds the aggregate consideration transferred or to be transferred (as defined), this element represents the amount of gain recognized by the entity.",
        "label": "Business Combination Bargain Price"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Expired, Number of options",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period",
        "documentation": "Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements."
       }
      }
     },
     "auth_ref": [
      "r391"
     ]
    },
    "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Less: accumulated depreciation and amortization",
        "label": "Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment",
        "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services."
       }
      }
     },
     "auth_ref": [
      "r54",
      "r160",
      "r553"
     ]
    },
    "us-gaap_StockOptionMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockOptionMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable",
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock options [Member]",
        "verboseLabel": "Stock Option [Member]",
        "label": "Equity Option [Member]",
        "documentation": "Contracts conveying rights, but not obligations, to buy or sell a specific quantity of stock at a specified price during a specified period (an American option) or at a specified date (a European option)."
       }
      }
     },
     "auth_ref": [
      "r698"
     ]
    },
    "us-gaap_DisclosureTextBlockSupplementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DisclosureTextBlockSupplementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefit Plan [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Forfeited, Number of options",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period",
        "documentation": "The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan."
       }
      }
     },
     "auth_ref": [
      "r390"
     ]
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EarningsPerSharePolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Per Share Data",
        "label": "Earnings Per Share, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements."
       }
      }
     },
     "auth_ref": [
      "r41",
      "r42"
     ]
    },
    "us-gaap_CommonStockConvertibleConversionPriceDecrease": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockConvertibleConversionPriceDecrease",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock price per share (in Dollars per share)",
        "label": "Common Stock, Convertible, Conversion Price, Decrease",
        "documentation": "Per share decrease in conversion price of convertible common stock. Excludes change due to standard antidilution provision."
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "fpay_BasepointCreditAgreementDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BasepointCreditAgreementDetailsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basepoint Credit Agreement (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "BusinessDescriptionAndBasisOfPresentationTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/BasisofPresentation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BASIS OF PRESENTATION",
        "label": "Business Description and Basis of Presentation [Text Block]",
        "documentation": "The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS)."
       }
      }
     },
     "auth_ref": [
      "r82",
      "r104",
      "r105"
     ]
    },
    "fpay_BasepointCreditAgreementDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BasepointCreditAgreementDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basepoint Credit Agreement (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted average grant date fair value, Granted",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value",
        "documentation": "The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology."
       }
      }
     },
     "auth_ref": [
      "r398"
     ]
    },
    "us-gaap_DebtInstrumentAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument [Axis]",
        "documentation": "Information by type of debt instrument, including, but not limited to, draws against credit facilities."
       }
      }
     },
     "auth_ref": [
      "r17",
      "r83",
      "r84",
      "r130",
      "r131",
      "r190",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r327",
      "r332",
      "r333",
      "r334",
      "r335",
      "r337",
      "r338",
      "r339",
      "r340",
      "r341",
      "r342",
      "r475",
      "r681",
      "r682",
      "r683",
      "r684",
      "r685",
      "r734"
     ]
    },
    "us-gaap_AssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetsAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "ASSETS",
        "verboseLabel": "Assets",
        "label": "Assets [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ShareRepurchaseProgramDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ShareRepurchaseProgramDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Repurchase Program (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ShareRepurchaseProgramDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ShareRepurchaseProgramDetailsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Repurchase Program (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Outstanding , Aggregate intrinsic valu, beginning",
        "periodEndLabel": "Outstanding, Aggregate intrinsic value",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value",
        "documentation": "Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding."
       }
      }
     },
     "auth_ref": [
      "r61"
     ]
    },
    "fpay_AgreementAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "AgreementAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Agreement [Axis]",
        "documentation": "Agreement",
        "label": "Agreement Axis"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfWarrantOrRightOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightOutstanding",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common Stock Warrants Outstanding",
        "label": "Class of Warrant or Right, Outstanding",
        "documentation": "Number of warrants or rights outstanding."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Outstanding , Number of options, beginning",
        "periodEndLabel": "Outstanding, Number of options",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number",
        "documentation": "Number of options outstanding, including both vested and non-vested options."
       }
      }
     },
     "auth_ref": [
      "r384",
      "r385"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Outstanding , Weighted average exercise price, beginning",
        "periodEndLabel": "Outstanding, Weighted average exercise price",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price",
        "documentation": "Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan."
       }
      }
     },
     "auth_ref": [
      "r384",
      "r385"
     ]
    },
    "us-gaap_LiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LiabilitiesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total current liabilities",
        "label": "Liabilities, Current",
        "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r24",
      "r157",
      "r186",
      "r280",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r446",
      "r447",
      "r448",
      "r466",
      "r694",
      "r758",
      "r775",
      "r776"
     ]
    },
    "us-gaap_FinancialInstrumentAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinancialInstrumentAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Instrument [Axis]",
        "documentation": "Information by type of financial instrument."
       }
      }
     },
     "auth_ref": [
      "r250",
      "r251",
      "r252",
      "r253",
      "r254",
      "r255",
      "r256",
      "r257",
      "r258",
      "r259",
      "r260",
      "r261",
      "r262",
      "r263",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r269",
      "r270",
      "r271",
      "r272",
      "r273",
      "r274",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r284",
      "r285",
      "r290",
      "r291",
      "r292",
      "r293",
      "r294",
      "r295",
      "r345",
      "r362",
      "r455",
      "r492",
      "r493",
      "r494",
      "r495",
      "r496",
      "r497",
      "r498",
      "r499",
      "r500",
      "r501",
      "r502",
      "r503",
      "r504",
      "r505",
      "r506",
      "r507",
      "r508",
      "r509",
      "r510",
      "r511",
      "r512",
      "r513",
      "r514",
      "r515",
      "r516",
      "r517",
      "r518",
      "r519",
      "r520",
      "r521",
      "r557",
      "r680",
      "r717",
      "r718",
      "r719",
      "r720",
      "r721",
      "r722",
      "r723",
      "r750",
      "r751",
      "r752",
      "r753"
     ]
    },
    "us-gaap_UnamortizedDebtIssuanceExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "UnamortizedDebtIssuanceExpense",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Unamortized issuance costs",
        "label": "Unamortized Debt Issuance Expense",
        "documentation": "The remaining balance of debt issuance expenses that were capitalized and are being amortized against income over the lives of the respective bond issues. This does not include the amounts capitalized as part of the cost of the utility plant or asset."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PaymentsOfDebtIssuanceCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsOfDebtIssuanceCosts",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Debt issuance related costs",
        "label": "Payments of Debt Issuance Costs",
        "documentation": "The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt."
       }
      }
     },
     "auth_ref": [
      "r33"
     ]
    },
    "us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Federal income tax rate",
        "label": "Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent",
        "documentation": "Percentage of domestic federal statutory tax rate applicable to pretax income (loss)."
       }
      }
     },
     "auth_ref": [
      "r187",
      "r427",
      "r440"
     ]
    },
    "us-gaap_StatementLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Line Items]",
        "documentation": "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."
       }
      }
     },
     "auth_ref": [
      "r191",
      "r192",
      "r193",
      "r221",
      "r526",
      "r566",
      "r586",
      "r592",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r600",
      "r603",
      "r604",
      "r605",
      "r606",
      "r607",
      "r609",
      "r610",
      "r611",
      "r612",
      "r614",
      "r615",
      "r616",
      "r617",
      "r618",
      "r620",
      "r623",
      "r624",
      "r626",
      "r627",
      "r628",
      "r629",
      "r630",
      "r631",
      "r632",
      "r633",
      "r634",
      "r635",
      "r636",
      "r637",
      "r640",
      "r699"
     ]
    },
    "fpay_BasepointCreditAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BasepointCreditAgreementMember",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basepoint Credit Agreement [Member]",
        "label": "Basepoint Credit Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Dividend yield",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate",
        "documentation": "The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term."
       }
      }
     },
     "auth_ref": [
      "r406"
     ]
    },
    "fpay_CommonStockOptionsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "CommonStockOptionsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common Stock Options [Member]",
        "label": "Common Stock Options Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "STOCKHOLDERS\u2019 EQUITY",
        "label": "Equity, Attributable to Parent [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expected volatility",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate",
        "documentation": "The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period."
       }
      }
     },
     "auth_ref": [
      "r405"
     ]
    },
    "fpay_CommonStockOptionsAndPerformanceShareUnitsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "CommonStockOptionsAndPerformanceShareUnitsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock options and performance share units [Member]",
        "label": "Common Stock Options And Performance Share Units Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PolicyLoansReceivablePolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PolicyLoansReceivablePolicy",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan receivables at fair value",
        "label": "Policy Loans Receivable, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for policy loans receivable, including the basis for determining the amount reported for loans made to policyholders against and secured by future policy benefits. May also disclose the range of interest rates charged to policyholders on such loans."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncomeTaxDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxDisclosureTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxes"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "INCOME TAXES",
        "label": "Income Tax Disclosure [Text Block]",
        "documentation": "The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information."
       }
      }
     },
     "auth_ref": [
      "r187",
      "r421",
      "r428",
      "r429",
      "r432",
      "r436",
      "r441",
      "r442",
      "r443",
      "r573"
     ]
    },
    "us-gaap_WarrantExercisePriceIncrease": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WarrantExercisePriceIncrease",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise price (in Dollars per share)",
        "label": "Warrant, Exercise Price, Increase",
        "documentation": "Per share increase in exercise price of warrant. Excludes change due to standard antidilution provision."
       }
      }
     },
     "auth_ref": [
      "r365"
     ]
    },
    "fpay_DenominatorAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "DenominatorAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Denominator",
        "label": "Denominator Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_GainLossOnSaleOfProperties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "GainLossOnSaleOfProperties",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gain/ (loss) on sale of lease receivables",
        "label": "Gain (Loss) on Sale of Properties",
        "documentation": "The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method."
       }
      }
     },
     "auth_ref": [
      "r731",
      "r755",
      "r756"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Risk-free interest rate",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate",
        "documentation": "The risk-free interest rate assumption that is used in valuing an option on its own shares."
       }
      }
     },
     "auth_ref": [
      "r407"
     ]
    },
    "us-gaap_StatementTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Table]",
        "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed."
       }
      }
     },
     "auth_ref": [
      "r191",
      "r192",
      "r193",
      "r221",
      "r526",
      "r566",
      "r586",
      "r592",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r600",
      "r603",
      "r604",
      "r605",
      "r606",
      "r607",
      "r609",
      "r610",
      "r611",
      "r612",
      "r614",
      "r615",
      "r616",
      "r617",
      "r618",
      "r620",
      "r623",
      "r624",
      "r626",
      "r627",
      "r628",
      "r629",
      "r630",
      "r631",
      "r632",
      "r633",
      "r634",
      "r635",
      "r636",
      "r637",
      "r640",
      "r699"
     ]
    },
    "us-gaap_FairValueMeasurementPolicyPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueMeasurementPolicyPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fair Value Measurements",
        "label": "Fair Value Measurement, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CapitalizedComputerSoftwareAdditions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CapitalizedComputerSoftwareAdditions",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Capitalized software costs",
        "label": "Capitalized Computer Software, Additions",
        "documentation": "Additions made to capitalized computer software costs during the period."
       }
      }
     },
     "auth_ref": [
      "r49"
     ]
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LiabilitiesCurrentAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CURRENT LIABILITIES:",
        "label": "Liabilities, Current [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockholdersEquityNoteAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityNoteAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Capital Structure [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expired, Weighted average exercise price",
        "label": "Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price",
        "documentation": "Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired."
       }
      }
     },
     "auth_ref": [
      "r391"
     ]
    },
    "us-gaap_StockholdersEquityNoteDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityNoteDisclosureTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CAPITAL STRUCTURE",
        "label": "Equity [Text Block]",
        "documentation": "The entire disclosure for equity."
       }
      }
     },
     "auth_ref": [
      "r112",
      "r185",
      "r349",
      "r351",
      "r352",
      "r353",
      "r354",
      "r355",
      "r356",
      "r357",
      "r358",
      "r360",
      "r361",
      "r363",
      "r366",
      "r456",
      "r643",
      "r644",
      "r667"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Granted, Weighted average exercise price",
        "label": "Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price",
        "documentation": "Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options."
       }
      }
     },
     "auth_ref": [
      "r388"
     ]
    },
    "fpay_CommonStockWarrantsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "CommonStockWarrantsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock warrants [Member]",
        "label": "Common Stock Warrants Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfReconciliationOfCashAndRestrictedCashAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfReconciliationOfCashAndRestrictedCashAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Reconciliation of Cash and Restricted Cash [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails",
      "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Type [Domain]",
        "documentation": "Award under share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r380",
      "r381",
      "r382",
      "r384",
      "r385",
      "r386",
      "r387",
      "r388",
      "r389",
      "r390",
      "r391",
      "r392",
      "r393",
      "r394",
      "r395",
      "r396",
      "r397",
      "r398",
      "r399",
      "r400",
      "r401",
      "r404",
      "r405",
      "r406",
      "r407",
      "r408"
     ]
    },
    "us-gaap_Assets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Assets",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total assets",
        "label": "Assets",
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events."
       }
      }
     },
     "auth_ref": [
      "r129",
      "r163",
      "r186",
      "r224",
      "r238",
      "r242",
      "r280",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r445",
      "r447",
      "r466",
      "r546",
      "r613",
      "r694",
      "r705",
      "r758",
      "r759",
      "r775"
     ]
    },
    "us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseWeightedAverageRemainingLeaseTerm1",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofWeightedAverageDiscountRateandWeightedAverageRemainingLeaseTermTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating Leases, Weighted Average Remaining Lease Term (in years)",
        "label": "Operating Lease, Weighted Average Remaining Lease Term",
        "documentation": "Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r483",
      "r693"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercised, Weighted average exercise price",
        "label": "Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price",
        "documentation": "Weighted average price at which option holders acquired shares when converting their stock options into shares."
       }
      }
     },
     "auth_ref": [
      "r389"
     ]
    },
    "us-gaap_CommitmentsDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommitmentsDisclosureTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/Commitments"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "COMMITMENTS",
        "label": "Commitments Disclosure [Text Block]",
        "documentation": "The entire disclosure for significant arrangements with third parties, which includes operating lease arrangements and arrangements in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services, and operating lease arrangements. Descriptions may include identification of the specific goods and services, period of time covered, minimum quantities and amounts, and cancellation rights."
       }
      }
     },
     "auth_ref": [
      "r110"
     ]
    },
    "us-gaap_NotesAndLoansReceivableNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NotesAndLoansReceivableNetCurrent",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable",
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Beginning balance",
        "periodEndLabel": "Ending balance",
        "terseLabel": "Loan receivables at fair value",
        "label": "Financing Receivable, after Allowance for Credit Loss, Current",
        "documentation": "Amortized cost, after allowance for credit loss, of financing receivable classified as current. Excludes net investment in lease."
       }
      }
     },
     "auth_ref": [
      "r247",
      "r248",
      "r541"
     ]
    },
    "us-gaap_ProceedsFromIssuanceOfCommonStock": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromIssuanceOfCommonStock",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gross proceeds (in Dollars)",
        "label": "Proceeds from Issuance of Common Stock",
        "documentation": "The cash inflow from the additional capital contribution to the entity."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "fpay_ComputersAndSoftwareMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ComputersAndSoftwareMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Computers and software\t[Member]",
        "documentation": "Represents computer and software used by the company.",
        "label": "Computers And Software Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockRepurchaseProgramPeriodInForce1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockRepurchaseProgramPeriodInForce1",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Repurchase program term",
        "label": "Stock Repurchase Program, Period in Force",
        "documentation": "Period which shares may be purchased under a stock repurchase plan authorized by an entity's Board of Directors, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Forfeited, Weighted average exercise price",
        "label": "Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price",
        "documentation": "Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated."
       }
      }
     },
     "auth_ref": [
      "r390"
     ]
    },
    "us-gaap_IncomeTaxPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income Taxes",
        "label": "Income Tax, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements."
       }
      }
     },
     "auth_ref": [
      "r172",
      "r422",
      "r423",
      "r429",
      "r430",
      "r431",
      "r433",
      "r567"
     ]
    },
    "fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series 2 Convertible Preferred Stock issuable upon exercise of warrants [Member]",
        "documentation": "Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner's option.",
        "label": "Convertible Series Two Preferred Stock Upon Exercise Of Warrants Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LeaseMerchandiseNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseMerchandiseNetCurrent",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 6.0
      },
      "http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Lease merchandise, net",
        "terseLabel": "Lease merchandise, net",
        "documentation": "Lease merchandise, net.",
        "label": "Lease Merchandise Net Current"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CumulativeDividends": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CumulativeDividends",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cumulative accrued dividends (in Dollars)",
        "label": "Cumulative Dividends",
        "documentation": "Amount of cumulative cash dividends distributed to shareholders."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ConvertibleSeriesTwoPreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ConvertibleSeriesTwoPreferredStockMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series 2 Convertible Preferred Stock [Member]",
        "documentation": "Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner's option.",
        "label": "Convertible Series Two Preferred Stock Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfLeaseReceivablesBalancesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfLeaseReceivablesBalancesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Accounts Receivable [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_RightOfUseAssetNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "RightOfUseAssetNet",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Right of use asset, net",
        "documentation": "The amount of right use asset.",
        "label": "Right Of Use Asset Net"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_CreditAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "CreditAgreementMember",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Credit Agreement [Member]",
        "documentation": "Credit agreement.",
        "label": "Credit Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementOfCashFlowsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Cash Flows [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FinanceLeaseLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeaseLiability",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Present value of lease liabilities",
        "label": "Finance Lease, Liability",
        "documentation": "Present value of lessee's discounted obligation for lease payments from finance lease."
       }
      }
     },
     "auth_ref": [
      "r478",
      "r485"
     ]
    },
    "us-gaap_IncreaseDecreaseInDueToOtherRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInDueToOtherRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 12.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase consideration payable related to acquisition",
        "label": "Increase (Decrease) in Due to Other Related Parties",
        "documentation": "Amount of increase (decrease) in related party payables classified as other."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_PaidInKindInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaidInKindInterest",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest in kind added to promissory notes balance",
        "label": "Paid-in-Kind Interest",
        "documentation": "Interest paid other than in cash for example by issuing additional debt securities. As a noncash item, it is added to net income when calculating cash provided by or used in operations using the indirect method."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityMaturityTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Undiscounted Operating Lease Liabilities",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]",
        "documentation": "Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position."
       }
      }
     },
     "auth_ref": [
      "r770"
     ]
    },
    "us-gaap_WriteOffOfDeferredDebtIssuanceCost": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WriteOffOfDeferredDebtIssuanceCost",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred Debt Issuance Cost, Writeoff",
        "label": "Deferred Debt Issuance Cost, Writeoff",
        "documentation": "Write-off of amounts previously capitalized as debt issuance cost in an extinguishment of debt."
       }
      }
     },
     "auth_ref": [
      "r99"
     ]
    },
    "us-gaap_FinanceLeaseLiabilityPaymentsDue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeaseLiabilityPaymentsDue",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total undiscounted cash flows",
        "label": "Finance Lease, Liability, to be Paid",
        "documentation": "Amount of lessee's undiscounted obligation for lease payments for finance lease."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "fpay_BasicAndDilutedLossIncomePerCommonShareAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BasicAndDilutedLossIncomePerCommonShareAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basic and diluted (loss)/ income per common share:",
        "label": "Basic And Diluted Loss Income Per Common Share Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_Revenues": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Revenues",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total revenues",
        "label": "Revenues",
        "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss)."
       }
      }
     },
     "auth_ref": [
      "r177",
      "r186",
      "r225",
      "r226",
      "r236",
      "r239",
      "r240",
      "r244",
      "r245",
      "r246",
      "r280",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r466",
      "r543",
      "r758"
     ]
    },
    "us-gaap_FinanceLeaseLiabilityCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeaseLiabilityCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable": {
       "parentTag": "fpay_LeaseLiabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Finance Lease Liability \u2013 current portion",
        "label": "Finance Lease, Liability, Current",
        "documentation": "Present value of lessee's discounted obligation for lease payments from finance lease, classified as current."
       }
      }
     },
     "auth_ref": [
      "r478"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearTwo",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2025",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Two",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "us-gaap_PreferredStockSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockSharesIssued",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible preferred stock, shares issued",
        "label": "Preferred Stock, Shares Issued",
        "documentation": "Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r350"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearFour",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2027",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Four",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "us-gaap_PreferredStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockSharesOutstanding",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible preferred stock, shares outstanding",
        "label": "Preferred Stock, Shares Outstanding",
        "documentation": "Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r600",
      "r619",
      "r789",
      "r790"
     ]
    },
    "us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeaseLiabilityUndiscountedExcessAmount",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Less: interest",
        "label": "Finance Lease, Liability, Undiscounted Excess Amount",
        "documentation": "Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for finance lease."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "fpay_ScheduleOfIntangibleAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfIntangibleAssetsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Intangible Assets [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DerivativeContractTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DerivativeContractTypeDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Derivative Contract [Domain]",
        "documentation": "Financial instrument or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset."
       }
      }
     },
     "auth_ref": [
      "r588",
      "r591",
      "r605",
      "r606",
      "r607",
      "r609",
      "r610",
      "r611",
      "r612",
      "r614",
      "r615",
      "r616",
      "r617",
      "r628",
      "r629",
      "r630",
      "r631",
      "r634",
      "r635",
      "r636",
      "r637",
      "r655",
      "r656",
      "r657",
      "r658",
      "r696",
      "r698"
     ]
    },
    "us-gaap_OtherPreferredStockDividendsAndAdjustments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherPreferredStockDividendsAndAdjustments",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series 2 Convertible Preferred Stock dividends attributable to Series 1 Convertible Preferred Stock",
        "label": "Other Preferred Stock Dividends and Adjustments",
        "documentation": "Amount of preferred stock dividends and adjustments classified as other."
       }
      }
     },
     "auth_ref": [
      "r40",
      "r115"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearThree",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2026",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Three",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "fpay_LeaseReceivablesBalancesChargedOffAgainstAllowance": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseReceivablesBalancesChargedOffAgainstAllowance",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease receivables balances",
        "documentation": "The amount of lease receivables balances charged off against the allowance.",
        "label": "Lease Receivables Balances Charged Off Against Allowance"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfFutureEstimatedAmortizationExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfFutureEstimatedAmortizationExpenseAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Future Estimated Amortization Expense Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Lease Receivables Balances",
        "label": "Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]",
        "documentation": "Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables."
       }
      }
     },
     "auth_ref": [
      "r29"
     ]
    },
    "fpay_InterestExpenseDebtIncludingAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "InterestExpenseDebtIncludingAmortization",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amortization included in interest expense",
        "documentation": "Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings, including amortization of debt discount (premium) and financing costs.",
        "label": "Interest Expense Debt Including Amortization"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2023",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease having initial or remaining lease term in excess of one year to be paid in remainder of current fiscal year."
       }
      }
     },
     "auth_ref": [
      "r770"
     ]
    },
    "us-gaap_RevenuesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RevenuesAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenues:",
        "label": "Revenues [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfAmountsPayableUnderThePromissoryNotesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Amounts Payable Under the Promissory Notes [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_CapitalizedDataCostsAmortizationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "CapitalizedDataCostsAmortizationExpense",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Capitalized data costs amortization expense",
        "documentation": "Amount of capitalized data costs amortization expense.",
        "label": "Capitalized Data Costs Amortization Expense"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LoanPayableDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LoanPayableDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Under Credit Agreement [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LargestBenefitPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LargestBenefitPercentage",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Largest benefit percentage",
        "documentation": "Largest benefit percentage.",
        "label": "Largest Benefit Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share repurchase program shares (in Shares)",
        "label": "Stock Repurchase Program, Number of Shares Authorized to be Repurchased",
        "documentation": "The number of shares authorized to be repurchased by an entity's Board of Directors under a stock repurchase plan."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfOutstandingStockWarrantsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfOutstandingStockWarrantsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Outstanding Stock Warrants Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EffectiveIncomeTaxRateReconciliationTaxCredits",
     "presentation": [
      "http://anchorfundingservices.com/role/IncomeTaxesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Effective income tax rate",
        "label": "Effective Income Tax Rate Reconciliation, Tax Credit, Percent",
        "documentation": "Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax credits. Including, but not limited to, research credit, foreign tax credit, investment tax credit, and other tax credits."
       }
      }
     },
     "auth_ref": [
      "r761",
      "r762"
     ]
    },
    "fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfCovenantRequirementsAndFlexshoppersActualResultsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Covenant Requirements, and FlexShopper [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Vested and exercisable, Weighted average contractual term (years)",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term",
        "documentation": "Weighted average remaining contractual term for fully vested and expected to vest exercisable or convertible options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur."
       }
      }
     },
     "auth_ref": [
      "r401"
     ]
    },
    "us-gaap_AreaOfLand": {
     "xbrltype": "areaItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AreaOfLand",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Area of land (in Square Feet)",
        "label": "Area of Land",
        "documentation": "Area of land held."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_PromissoryNotesRelatedPartiesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PromissoryNotesRelatedPartiesDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Notes-Related Parties (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_OperatingLeasesRentExpenseMonthlyRent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OperatingLeasesRentExpenseMonthlyRent",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Rent expanses",
        "documentation": "Operating leases rent expense monthly rent.",
        "label": "Operating Leases Rent Expense Monthly Rent"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConsolidationPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConsolidationPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Principles of Consolidation",
        "label": "Consolidation, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary."
       }
      }
     },
     "auth_ref": [
      "r68",
      "r673"
     ]
    },
    "us-gaap_PreferredStockParOrStatedValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockParOrStatedValuePerShare",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible preferred stock, par value (in Dollars per share)",
        "verboseLabel": "Preferred stock, par value (in Dollars per share)",
        "label": "Preferred Stock, Par or Stated Value Per Share",
        "documentation": "Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r350"
     ]
    },
    "fpay_ScheduleOfStockBasedCompensationExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfStockBasedCompensationExpenseAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of stock-based compensation expense [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IntangibleAssetsNetExcludingGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IntangibleAssetsNetExcludingGoodwill",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible assets, net",
        "verboseLabel": "Net Carrying Amount",
        "label": "Intangible Assets, Net (Excluding Goodwill)",
        "documentation": "Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges."
       }
      }
     },
     "auth_ref": [
      "r47",
      "r50"
     ]
    },
    "us-gaap_FinanceLeaseLiabilityNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeaseLiabilityNoncurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable": {
       "parentTag": "fpay_LeaseLiabilities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Finance Lease Liability \u2013 net of current portion",
        "label": "Finance Lease, Liability, Noncurrent",
        "documentation": "Present value of lessee's discounted obligation for lease payments from finance lease, classified as noncurrent."
       }
      }
     },
     "auth_ref": [
      "r478"
     ]
    },
    "fpay_ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfMeasuredTheFairValueOfEachStockOptionAwardAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of measured the fair value of each stock option award [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfStockOptionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfStockOptionAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Stock Option Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_AgreementDomainDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "AgreementDomainDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "AgreementDomain [Domain]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_GainLossOnSalesOfConsumerLoans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "GainLossOnSalesOfConsumerLoans",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Consumer loans",
        "label": "Gain (Loss) on Sales of Consumer Loans",
        "documentation": "The gains (losses) included in earning that represent the difference between the sale price and the carrying value of consumer loans. This element refers to the gain (loss) and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "us-gaap_Depreciation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Depreciation",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation and impairment of lease merchandise",
        "label": "Depreciation",
        "documentation": "The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation."
       }
      }
     },
     "auth_ref": [
      "r5",
      "r53"
     ]
    },
    "fpay_RevolutionTransactionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "RevolutionTransactionAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Revolution Transaction [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PreferredStockDividendsAndOtherAdjustments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockDividendsAndOtherAdjustments",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Dividends on Series 2 Convertible Preferred Shares",
        "negatedTerseLabel": "Series 2 Convertible Preferred Stock dividends",
        "label": "Preferred Stock Dividends and Other Adjustments",
        "documentation": "The aggregate value of preferred stock dividends and other adjustments necessary to derive net income apportioned to common stockholders."
       }
      }
     },
     "auth_ref": [
      "r40",
      "r712",
      "r744"
     ]
    },
    "fpay_ScheduleOfActivityInPerformanceShareUnitsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfActivityInPerformanceShareUnitsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Activity in Performance Share Units [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LoanPayableUnderCreditAgreementDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LoanPayableUnderCreditAgreementDetailsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Under Credit Agreement (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Outstanding, Weighted average contractual term",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term",
        "documentation": "Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r121"
     ]
    },
    "fpay_LoanPayableUnderCreditAgreementDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LoanPayableUnderCreditAgreementDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable Under Credit Agreement (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RetainedEarningsAccumulatedDeficit",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated deficit",
        "label": "Retained Earnings (Accumulated Deficit)",
        "documentation": "Amount of accumulated undistributed earnings (deficit)."
       }
      }
     },
     "auth_ref": [
      "r88",
      "r114",
      "r550",
      "r564",
      "r565",
      "r572",
      "r601",
      "r694"
     ]
    },
    "us-gaap_RepaymentsOfRelatedPartyDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RepaymentsOfRelatedPartyDebt",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of promissory notes to related parties",
        "label": "Repayments of Related Party Debt",
        "documentation": "The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates."
       }
      }
     },
     "auth_ref": [
      "r32"
     ]
    },
    "fpay_LenderFee": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LenderFee",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lender fee",
        "documentation": "Represents the amount of lender fee.",
        "label": "Lender Fee"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeaseLiabilityPaymentsDueNextTwelveMonths",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable": {
       "parentTag": "us-gaap_FinanceLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2024",
        "label": "Finance Lease, Liability, to be Paid, Year One",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for finance lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "fpay_BearInterestRate.": {
     "xbrltype": "percentItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "BearInterestRate.",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bear Interest Rate.",
        "documentation": "Percentage of bear interest rate .",
        "label": "Bear Interest Rate."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expected life",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term",
        "documentation": "Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r404"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsNet",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total",
        "label": "Finite-Lived Intangible Assets, Net",
        "documentation": "Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life."
       }
      }
     },
     "auth_ref": [
      "r107",
      "r527"
     ]
    },
    "us-gaap_RepaymentsOfBankDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RepaymentsOfBankDebt",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 11.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of installment loan",
        "label": "Repayments of Bank Debt",
        "documentation": "The cash outflow to settle a bank borrowing during the year."
       }
      }
     },
     "auth_ref": [
      "r32"
     ]
    },
    "fpay_IncreasedCommitmentAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "IncreasedCommitmentAmount",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increased commitment amount",
        "documentation": "Amount of Increased Commitment.",
        "label": "Increased Commitment Amount"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable": {
       "parentTag": "us-gaap_FinanceLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedFinanceLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2023",
        "label": "Finance Lease, Liability, to be Paid, Remainder of Fiscal Year",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for finance lease to be paid in remainder of current fiscal year."
       }
      }
     },
     "auth_ref": [
      "r770"
     ]
    },
    "us-gaap_AccountsPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsPayableCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts payable",
        "label": "Accounts Payable, Current",
        "documentation": "Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r19",
      "r694"
     ]
    },
    "us-gaap_CompensationAndEmployeeBenefitPlansTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CompensationAndEmployeeBenefitPlansTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/EmployeeBenefitPlan"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "EMPLOYEE BENEFIT PLAN",
        "label": "Compensation and Employee Benefit Plans [Text Block]",
        "documentation": "The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans."
       }
      }
     },
     "auth_ref": [
      "r117",
      "r118",
      "r119",
      "r120"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsGross": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsGross",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gross Carrying Amount",
        "label": "Finite-Lived Intangible Assets, Gross",
        "documentation": "Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life."
       }
      }
     },
     "auth_ref": [
      "r107",
      "r528"
     ]
    },
    "fpay_CreditAgreementInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "CreditAgreementInterestRate",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of credit agreement interest rate",
        "documentation": "Credit Agreement interest rate.",
        "label": "Credit Agreement Interest Rate"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherBorrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherBorrowings",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Borrow from lender",
        "label": "Other Borrowings",
        "documentation": "The carrying amount as of the balance sheet date for the aggregate of other miscellaneous borrowings owed by the reporting entity."
       }
      }
     },
     "auth_ref": [
      "r133"
     ]
    },
    "us-gaap_WarrantMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WarrantMember",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ScheduleofNumberofCommonSharesIssuableUponConversionorExerciseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common Stock Warrants [Member]",
        "verboseLabel": "Warrant [Member]",
        "label": "Warrant [Member]",
        "documentation": "Security that gives the holder the right to purchase shares of stock in accordance with the terms of the instrument, usually upon payment of a specified amount."
       }
      }
     },
     "auth_ref": [
      "r696",
      "r697",
      "r700",
      "r701",
      "r702",
      "r703"
     ]
    },
    "us-gaap_InterestCostsCapitalizedAdjustment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestCostsCapitalizedAdjustment",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Capitalized data costs",
        "label": "Interest Costs Capitalized Adjustment",
        "documentation": "Amount of interest costs capitalized disclosed as an adjusting item to interest costs incurred."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LoansPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LoansPercentage",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans percentage",
        "documentation": "Loans percentage.",
        "label": "Loans Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetIncomeLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetIncomeLoss",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic",
       "weight": 1.0,
       "order": 1.0
      },
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net income/ (loss)",
        "terseLabel": "Net income (Loss)",
        "verboseLabel": "Net (loss)/ income",
        "label": "Net Income (Loss) Attributable to Parent",
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent."
       }
      }
     },
     "auth_ref": [
      "r93",
      "r103",
      "r135",
      "r155",
      "r170",
      "r171",
      "r175",
      "r186",
      "r194",
      "r196",
      "r197",
      "r198",
      "r199",
      "r202",
      "r203",
      "r214",
      "r224",
      "r237",
      "r241",
      "r243",
      "r280",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r459",
      "r466",
      "r556",
      "r621",
      "r638",
      "r639",
      "r677",
      "r704",
      "r758"
     ]
    },
    "us-gaap_RepaymentsOfLinesOfCredit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RepaymentsOfLinesOfCredit",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of loan payable under credit agreement",
        "label": "Repayments of Lines of Credit",
        "documentation": "Amount of cash outflow for payment of an obligation from a lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements."
       }
      }
     },
     "auth_ref": [
      "r32",
      "r734"
     ]
    },
    "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetIncomeLossAvailableToCommonStockholdersBasic",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net (loss)/ income attributable to common and Series 1 Convertible Preferred shareholders",
        "terseLabel": "Net (loss)/ income attributable to common and Series 1 Convertible Preferred Stock",
        "label": "Net Income (Loss) Available to Common Stockholders, Basic",
        "documentation": "Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders."
       }
      }
     },
     "auth_ref": [
      "r180",
      "r196",
      "r197",
      "r198",
      "r199",
      "r205",
      "r206",
      "r215",
      "r218",
      "r224",
      "r237",
      "r241",
      "r243",
      "r677"
     ]
    },
    "fpay_CapitalStructureDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "CapitalStructureDetailsTable",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Capital Structure (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_GrossProceeds": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "GrossProceeds",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gross proceeds (in Dollars)",
        "documentation": "Represents the amount of gross proceeds.",
        "label": "Gross Proceeds"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_CapitalStructureDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "CapitalStructureDetailsLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Capital Structure (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "AdditionalConvertiblePreferredStockSharesIssuedUponConversion",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional sale of shares",
        "documentation": "Additional convertible preferred stock shares issued upon conversion.",
        "label": "Additional Convertible Preferred Stock Shares Issued Upon Conversion"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EarningsPerShareBasic": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EarningsPerShareBasic",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basic (in Dollars per share)",
        "verboseLabel": "Basic EPS (in Dollars per share)",
        "label": "Earnings Per Share, Basic",
        "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period."
       }
      }
     },
     "auth_ref": [
      "r178",
      "r196",
      "r197",
      "r198",
      "r199",
      "r200",
      "r205",
      "r208",
      "r216",
      "r217",
      "r218",
      "r220",
      "r458",
      "r459",
      "r542",
      "r558",
      "r675"
     ]
    },
    "us-gaap_AllocatedShareBasedCompensationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AllocatedShareBasedCompensationExpense",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails",
      "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock-based compensation expense",
        "verboseLabel": "Stock-based compensation",
        "label": "Share-Based Payment Arrangement, Expense",
        "documentation": "Amount of expense for award under share-based payment arrangement. Excludes amount capitalized."
       }
      }
     },
     "auth_ref": [
      "r409",
      "r420"
     ]
    },
    "fpay_WarrantsExpirationPeriod": {
     "xbrltype": "durationItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "WarrantsExpirationPeriod",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrants expiration period",
        "documentation": "Warrants expiration period.",
        "label": "Warrants Expiration Period"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherLiabilitiesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Promissory notes to related parties, including accrued interest",
        "label": "Other Liabilities, Current",
        "documentation": "Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r23",
      "r694"
     ]
    },
    "us-gaap_InvestorMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InvestorMember",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Investor [Member]",
        "label": "Investor [Member]",
        "documentation": "Business entity or individual that puts money, by purchase or expenditure, in something offering potential profitable returns, such as interest income or appreciation in value."
       }
      }
     },
     "auth_ref": [
      "r771",
      "r772"
     ]
    },
    "fpay_ClassOfWarrantOrRightIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ClassOfWarrantOrRightIssued",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrant issued",
        "documentation": "Warrant issued.",
        "label": "Class Of Warrant Or Right Issued"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RepaymentsOfNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RepaymentsOfNotesPayable",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of purchase consideration payable related to acquisition",
        "label": "Repayments of Notes Payable",
        "documentation": "The cash outflow for a borrowing supported by a written promise to pay an obligation."
       }
      }
     },
     "auth_ref": [
      "r32"
     ]
    },
    "us-gaap_OperatingLeaseLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseLiability",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Present value of lease liabilities",
        "label": "Operating Lease, Liability",
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease."
       }
      }
     },
     "auth_ref": [
      "r478"
     ]
    },
    "us-gaap_ConversionOfStockSharesConverted1": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConversionOfStockSharesConverted1",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preferred stock conversion into common stock, shares",
        "label": "Conversion of Stock, Shares Converted",
        "documentation": "The number of shares converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period."
       }
      }
     },
     "auth_ref": [
      "r37",
      "r38",
      "r39"
     ]
    },
    "fpay_WarrantExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "WarrantExercisePrice",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrant exercise price (in Dollars per share)",
        "documentation": "Warrant exercise price.",
        "label": "Warrant Exercise Price"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensation",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Compensation expense related to stock-based compensation",
        "label": "Share-Based Payment Arrangement, Noncash Expense",
        "documentation": "Amount of noncash expense for share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_PaymentsForRepurchaseOfCommonStock": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsForRepurchaseOfCommonStock",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 10.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Purchases of treasury stock",
        "label": "Payments for Repurchase of Common Stock",
        "documentation": "The cash outflow to reacquire common stock during the period."
       }
      }
     },
     "auth_ref": [
      "r31"
     ]
    },
    "fpay_ProceedsFromIssuancesOfWarrants": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ProceedsFromIssuancesOfWarrants",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of warrants",
        "documentation": "Proceeds From Issuance Of Warrants",
        "label": "Proceeds From Issuances Of Warrants"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodSharesStockOptionsExercised",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise of stock options into common stock (in Shares)",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period",
        "documentation": "Number of share options (or share units) exercised during the current period."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r85",
      "r86",
      "r114",
      "r389"
     ]
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LiabilitiesAndStockholdersEquity",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total liabilities and stockholders' equity",
        "label": "Liabilities and Equity",
        "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any."
       }
      }
     },
     "auth_ref": [
      "r91",
      "r132",
      "r551",
      "r694",
      "r735",
      "r754",
      "r768"
     ]
    },
    "srt_StatementScenarioAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "StatementScenarioAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofAmountsPayableUnderthePromissoryNotesTable",
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Scenario [Axis]",
        "documentation": "Information by scenario reported, distinguishing information from actual fact. Includes, but is not limited to, pro forma and forecast. Excludes actual facts."
       }
      }
     },
     "auth_ref": [
      "r204",
      "r377",
      "r714",
      "r715",
      "r741"
     ]
    },
    "us-gaap_CapitalizedComputerSoftwareAmortization1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CapitalizedComputerSoftwareAmortization1",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Capitalized software amortization expense",
        "label": "Capitalized Computer Software, Amortization",
        "documentation": "Amount of expense for amortization of capitalized computer software costs."
       }
      }
     },
     "auth_ref": [
      "r8",
      "r137"
     ]
    },
    "us-gaap_CommonStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockMember",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common Stock",
        "verboseLabel": "Series 1 Convertible Preferred Stock [Member]",
        "label": "Common Stock [Member]",
        "documentation": "Stock that is subordinate to all other stock of the issuer."
       }
      }
     },
     "auth_ref": [
      "r696",
      "r697",
      "r698",
      "r700",
      "r701",
      "r702",
      "r703",
      "r738",
      "r739",
      "r766",
      "r786",
      "r789"
     ]
    },
    "us-gaap_OtherGeneralExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherGeneralExpense",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_CostsAndExpenses",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating expenses",
        "label": "Other General Expense",
        "documentation": "Amount of general expenses not normally included in Other Operating Costs and Expenses."
       }
      }
     },
     "auth_ref": [
      "r98"
     ]
    },
    "us-gaap_LineOfCreditFacilityIncreaseAccruedInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LineOfCreditFacilityIncreaseAccruedInterest",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expense incurred",
        "label": "Line of Credit Facility, Increase, Accrued Interest",
        "documentation": "Increase for accrued, but unpaid interest on the credit facility for the period."
       }
      }
     },
     "auth_ref": [
      "r734"
     ]
    },
    "fpay_MarketingCostsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "MarketingCostsPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Marketing Costs",
        "documentation": "Disclosure of accounting policy for markerting costs.",
        "label": "Marketing Costs Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessCombinationDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "BusinessCombinationDisclosureTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/Business"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BUSINESS",
        "label": "Business Combination Disclosure [Text Block]",
        "documentation": "The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable)."
       }
      }
     },
     "auth_ref": [
      "r124",
      "r444"
     ]
    },
    "fpay_ThreePointTwoSevenMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ThreePointTwoSevenMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 3.27 [Member]",
        "label": "Three Point Two Seven Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_OperatingExpensesPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "OperatingExpensesPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating Expenses",
        "documentation": "Disclosure of accounting policy for operating expenses.",
        "label": "Operating Expenses Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RevenueRecognitionAllowances": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RevenueRecognitionAllowances",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenue Recognition",
        "label": "Revenue Recognition, Allowances [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for revenue recognition for sales allowances."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DeferredIncomeTaxAssetsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredIncomeTaxAssetsNet",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred tax asset, net",
        "label": "Deferred Income Tax Assets, Net",
        "documentation": "Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting."
       }
      }
     },
     "auth_ref": [
      "r424",
      "r425"
     ]
    },
    "us-gaap_TreasuryStockSharesAcquired": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TreasuryStockSharesAcquired",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchases of treasury stock (in Shares)",
        "label": "Treasury Stock, Shares, Acquired",
        "documentation": "Number of shares that have been repurchased during the period and are being held in treasury."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r86",
      "r114"
     ]
    },
    "fpay_LeaseMerchandiseTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseMerchandiseTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Net Lease Merchandise Balances",
        "documentation": "Tabular disclosure of Lease merchandise.",
        "label": "Lease Merchandise Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LineOfCreditFacilityInterestRateAtPeriodEnd",
     "presentation": [
      "http://anchorfundingservices.com/role/BasepointCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Annual interest rate",
        "label": "Line of Credit Facility, Interest Rate at Period End",
        "documentation": "The effective interest rate at the end of the reporting period."
       }
      }
     },
     "auth_ref": [
      "r20"
     ]
    },
    "fpay_ThreePointZeroNineMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ThreePointZeroNineMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 3.09 [Member]",
        "label": "Three Point Zero Nine Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Lease Receivables Balances Charged Off Against the Allowance",
        "documentation": "Tabular disclosure of allowance for doubtful accounts.",
        "label": "Schedule Of Allowance For Doubtful Accounts Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FurnitureAndFixturesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FurnitureAndFixturesMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Furniture, fixtures and vehicle\t[Member]",
        "label": "Furniture and Fixtures [Member]",
        "documentation": "Equipment commonly used in offices and stores that have no permanent connection to the structure of a building or utilities. Examples include, but are not limited to, desks, chairs, tables, and bookcases."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Adjustments to reconcile net (loss)/ income to net cash provided by/ (used in) operating activities:",
        "label": "Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxExpenseBenefit",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "(Loss)/ benefit from income taxes",
        "label": "Income Tax Expense (Benefit)",
        "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations."
       }
      }
     },
     "auth_ref": [
      "r138",
      "r151",
      "r202",
      "r203",
      "r229",
      "r426",
      "r437",
      "r559"
     ]
    },
    "fpay_ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfQuantitativeInformationAboutTheInputsUsedInFairValueMeasurementTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Quantitative Information About the Inputs Used in Fair Value Measurement",
        "documentation": "The table of quantitative information about the inputs used in fair value measurement.",
        "label": "Schedule Of Quantitative Information About The Inputs Used In Fair Value Measurement Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoPointEightNineMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointEightNineMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.89 [Member]",
        "label": "Two Point Eight Nine Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfLessorRevenuesAndFeesTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfLessorRevenuesAndFeesTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Lessor Revenues and Fees",
        "documentation": "The entire disclosure of lessor revenues and fees.",
        "label": "Schedule Of Lessor Revenues And Fees Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfConcerningLoanReceivablesAtFairValueTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Concerning Loan Receivables at Fair Value",
        "documentation": "The entire disclosure for concerning loan receivables at fair value.",
        "label": "Schedule Of Concerning Loan Receivables At Fair Value Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentDisclosureTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/PropertyandEquipment"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "PROPERTY AND EQUIPMENT",
        "label": "Property, Plant and Equipment Disclosure [Text Block]",
        "documentation": "The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections."
       }
      }
     },
     "auth_ref": [
      "r108",
      "r142",
      "r148",
      "r149"
     ]
    },
    "us-gaap_LineOfCreditFacilityAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LineOfCreditFacilityAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lender Name [Axis]",
        "documentation": "Information by name of lender, which may be a single entity (for example, but not limited to, a bank, pension fund, venture capital firm) or a group of entities that participate in the line of credit."
       }
      }
     },
     "auth_ref": [
      "r20",
      "r734"
     ]
    },
    "fpay_TwoPointEightThreeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointEightThreeMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.83 [Member]",
        "label": "Two Point Eight Three Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_SummaryofSignificantAccountingPoliciesTablesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesTablesTable",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Tables) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_SummaryofSignificantAccountingPoliciesTablesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesTablesLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Summary of Significant Accounting Policies [Abstract]",
        "label": "Summaryof Significant Accounting Policies Tables Line Items"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Weighted-Average Discount Rate and Weighted-Average Remaining Lease Term",
        "documentation": "Tabular disclosure of the weighted-average discount rate and weighted-average remaining lease term.",
        "label": "Schedule Or Description Of Weighted Average Discount Rate And Weighted Average Remaining Lease Term1 Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfRestrictedCashAndCashEquivalentsTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Reconciliation of Cash and Restricted Cash",
        "label": "Restrictions on Cash and Cash Equivalents [Table Text Block]",
        "documentation": "Tabular disclosure of cash and cash equivalents restricted as to withdrawal or usage."
       }
      }
     },
     "auth_ref": [
      "r15",
      "r127",
      "r784"
     ]
    },
    "fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfUndiscountedFinanceLeaseLiabilities",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Undiscounted Finance Lease Liabilities",
        "documentation": "The table of undiscounted finance lease liabilities.",
        "label": "Schedule Of Undiscounted Finance Lease Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Amounts Payable Under the Promissory Notes",
        "documentation": "Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred and promissory note.",
        "label": "Schedule Of Accounts Payable Under Promissory Notes Payable Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoPointFiveThreeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointFiveThreeMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.53 [Member]",
        "label": "Two Point Five Three Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfPropertyPlantAndEquipmentTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Table]",
        "documentation": "Disclosure of information about physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfCovenantRequirementsAndFlexshoppersActualResults",
     "presentation": [
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Covenant Requirements, and FlexShopper's Actual Results",
        "documentation": "Schedule of covenant requirements, and FlexShopper\u2019s actual results.",
        "label": "Schedule Of Covenant Requirements And Flexshoppers Actual Results"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ScheduleOfStockbasedCompensationExpenseTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ScheduleOfStockbasedCompensationExpenseTableTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Stock-Based Compensation Expense",
        "documentation": "The table of of stock-based compensation expense.",
        "label": "Schedule Of Stockbased Compensation Expense Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LeaseMerchandiseAtGross": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseMerchandiseAtGross",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable": {
       "parentTag": "fpay_LeaseMerchandiseNetCurrent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease merchandise at cost",
        "documentation": "Lease merchandise at cost\r \n.",
        "label": "Lease Merchandise At Gross"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Number of performance share units, Non- vested, Beginning",
        "periodEndLabel": "Number of performance share units, Non- vested, Ending",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares",
        "documentation": "Number of non-vested options outstanding."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoPointFiveZeroMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointFiveZeroMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.70 [Member]",
        "label": "Two Point Five Zero Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Number of performance share units, Vested",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares",
        "documentation": "Number of options vested."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Number of performance share units, Forfeited/ unearned",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Number of Shares",
        "documentation": "Number of non-vested options forfeited."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofMeasuredtheFairValueofEachStockOptionAwardTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise price (in Dollars per share)",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price",
        "documentation": "Agreed-upon price for the exchange of the underlying asset relating to the share-based payment award."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ImpairmentReserve": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ImpairmentReserve",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable": {
       "parentTag": "fpay_LeaseMerchandiseNetCurrent",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofNetLeaseMerchandiseBalancesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Accumulated depreciation and impairment reserve",
        "documentation": "Impairment reserve a company's asset that has a market price less than the value listed on the company's balance sheet.",
        "label": "Impairment Reserve"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoPointFourFiveMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointFourFiveMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.45 [Member]",
        "label": "Two Point Four Five Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentTypeDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofPropertyandEquipmentTable",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Lived Tangible Asset [Domain]",
        "documentation": "Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software."
       }
      }
     },
     "auth_ref": [
      "r109"
     ]
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Weighted average grant date fair value, Non- vested, Beginning",
        "periodEndLabel": "Weighted average grant date fair value, Non- vested, Ending",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Option, Nonvested, Weighted Average Exercise Price",
        "documentation": "Weighted average grant-date fair value of non-vested options outstanding."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable": {
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2023 (three months remaining)",
        "label": "Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year",
        "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in remainder of current fiscal year."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted average grant date fair value, Vested",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value",
        "documentation": "Weighted average grant-date fair value of options vested."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable": {
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2024",
        "label": "Finite-Lived Intangible Assets, Amortization Expense, Next Rolling 12 Months",
        "documentation": "Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofActivityinPerformanceShareUnitsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted average grant date fair value, Forfeited/ unearned",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value",
        "documentation": "Weighted average grant-date fair value of non-vested options forfeited."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LeaseBillingsAndAccruals": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseBillingsAndAccruals",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease billings and accruals",
        "documentation": "Lease billings and accruals.",
        "label": "Lease Billings And Accruals"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatusAggregatedDifference",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Unpaid principal balance of loan receivables that are 90 days or more past due",
        "label": "Fair Value, Option, Loans Held as Assets, Aggregate Amount in Nonaccrual Status, Aggregated Difference",
        "documentation": "For loans held as assets for which the fair value option has been elected, this item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of those loans that are in nonaccrual status."
       }
      }
     },
     "auth_ref": [
      "r75"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable": {
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2025",
        "label": "Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two",
        "documentation": "Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoPointNineSevenMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointNineSevenMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.97 [Member]",
        "label": "Two Point Nine Seven Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable": {
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2026",
        "label": "Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three",
        "documentation": "Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EarningsPerShareDiluted": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EarningsPerShareDiluted",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Diluted (in Dollars per share)",
        "verboseLabel": "Diluted EPS (in Dollars per share)",
        "label": "Earnings Per Share, Diluted",
        "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period."
       }
      }
     },
     "auth_ref": [
      "r178",
      "r196",
      "r197",
      "r198",
      "r199",
      "r200",
      "r208",
      "r216",
      "r217",
      "r218",
      "r220",
      "r458",
      "r459",
      "r542",
      "r558",
      "r675"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable": {
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFutureEstimatedAmortizationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2027",
        "label": "Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four",
        "documentation": "Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetIncomeLossAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetIncomeLossAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Numerator",
        "label": "Net Income (Loss) Attributable to Parent [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_LeaseRevenuesAndFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "LeaseRevenuesAndFees",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofLessorRevenuesandFeesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease revenues and fees",
        "documentation": "Lease revenues and fees.",
        "label": "Lease Revenues And Fees"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoPointNineThreeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointNineThreeMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.93 [Member]",
        "label": "Two Point Nine Three Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_ObligationOfLoanParticipation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "ObligationOfLoanParticipation",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Obligation of loan participation",
        "documentation": "Represents the amount of obligation of loan participation.",
        "label": "Obligation Of Loan Participation"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueOptionLoansHeldAsAssets90DaysOrMorePastDueAggregateDifference",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofConcerningLoanReceivablesatFairValueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate fair value of loan receivables that are 90 days or more past due",
        "label": "Fair Value, Option, Loans Held as Assets, 90 Days or More Past Due, Aggregate Difference",
        "documentation": "For loans held as assets for which the fair value option has been elected, this item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of those loans that are 90 days or more past due."
       }
      }
     },
     "auth_ref": [
      "r75"
     ]
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofBasicandDilutedEarningsPerShareTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NonCoreMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NonCoreMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-compete agreements [Member]",
        "label": "Non-core [Member]",
        "documentation": "Identification of assets, liabilities, and operations that are part of businesses or portfolios not strategic or central to an entity's ongoing business operations. Includes but is not limited to, higher risk, nonstrategic legacy businesses or portfolios intended to be wound down or disposed of other than by sale."
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoPointSevenEightMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointSevenEightMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.78 [Member]",
        "label": "Two Point Seven Eight Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_NetIncomeAttributableToSeries1ConvertiblePreferredStock": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "NetIncomeAttributableToSeries1ConvertiblePreferredStock",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net loss attributable to Series 1 Convertible Preferred Stock",
        "documentation": "Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.",
        "label": "Net Income Attributable To Series1 Convertible Preferred Stock"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LossContingencyDisclosures": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LossContingencyDisclosures",
     "presentation": [
      "http://anchorfundingservices.com/role/ContingenciesandOtherUncertainties"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CONTINGENCIES AND OTHER UNCERTAINTIES",
        "label": "Contingencies Disclosure [Text Block]",
        "documentation": "The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made."
       }
      }
     },
     "auth_ref": [
      "r301",
      "r302",
      "r303",
      "r305",
      "r307",
      "r308",
      "r309",
      "r310"
     ]
    },
    "fpay_NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "NetIncomelossAttributableToCommonSharesNumeratorForBasicEPS",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net (loss)/ income attributable to common shares- Numerator for basic EPS",
        "documentation": "Net income/(loss) attributable to common shares- Numerator for basic EPS.",
        "label": "Net Incomeloss Attributable To Common Shares Numerator For Basic EPS"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_EffectOfDilutiveSecuritieSinShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "EffectOfDilutiveSecuritieSinShares",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Effect of dilutive securities (in Shares)",
        "documentation": "Effect of dilutive securities.",
        "label": "Effect Of Dilutive Securitie Sin Shares"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_TwoPointSevenNineMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointSevenNineMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.79 [Member]",
        "label": "Two Point Seven Nine Member"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisTable",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommitmentsAndContingenciesDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofFairValueAssetsMeasuredonRecurringBasisLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "fpay_PurchasesOfLoanParticipation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "PurchasesOfLoanParticipation",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchases of loan participation",
        "documentation": "Represents the amount of purchases of loan participation.",
        "label": "Purchases Of Loan Participation"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AwardTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AwardTypeAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/EquityCompensationPlansDetails",
      "http://anchorfundingservices.com/role/ScheduleofStockBasedCompensationExpenseTable",
      "http://anchorfundingservices.com/role/ScheduleofStockOptionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Type [Axis]",
        "documentation": "Information by type of award under share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r380",
      "r381",
      "r382",
      "r384",
      "r385",
      "r386",
      "r387",
      "r388",
      "r389",
      "r390",
      "r391",
      "r392",
      "r393",
      "r394",
      "r395",
      "r396",
      "r397",
      "r398",
      "r399",
      "r400",
      "r401",
      "r404",
      "r405",
      "r406",
      "r407",
      "r408"
     ]
    },
    "us-gaap_AdditionalPaidInCapital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdditionalPaidInCapital",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional paid in capital",
        "label": "Additional Paid in Capital",
        "documentation": "Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock."
       }
      }
     },
     "auth_ref": [
      "r87",
      "r694",
      "r787"
     ]
    },
    "fpay_TwoPointZeroEightMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://anchorfundingservices.com/20230930",
     "localname": "TwoPointZeroEightMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise Price 2.08 [Member]",
        "label": "Two Point Zero Eight Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityUndiscountedExcessAmount",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofUndiscountedOperatingLeaseLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Less: interest",
        "label": "Lessee, Operating Lease, Liability, Undiscounted Excess Amount",
        "documentation": "Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "us-gaap_LongtermDebtTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongtermDebtTypeDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Debt, Type [Domain]",
        "documentation": "Type of long-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer."
       }
      }
     },
     "auth_ref": [
      "r26",
      "r55"
     ]
    },
    "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 19.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Prepaid expenses and other assets",
        "label": "Increase (Decrease) in Prepaid Expense and Other Assets",
        "documentation": "Amount of increase (decrease) in prepaid expenses, and assets classified as other."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_OperatingLeaseLiabilityCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseLiabilityCurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable": {
       "parentTag": "fpay_LeaseLiabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating Lease Liability \u2013 current portion",
        "label": "Operating Lease, Liability, Current",
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as current."
       }
      }
     },
     "auth_ref": [
      "r478"
     ]
    },
    "us-gaap_CommonStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockValue",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, $0.0001 par value - authorized 40,000,000 shares, issued and outstanding 21,752,304 shares at September 30, 2023 and 21,750,804 shares at December 31, 2022",
        "label": "Common Stock, Value, Issued",
        "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity."
       }
      }
     },
     "auth_ref": [
      "r86",
      "r549",
      "r694"
     ]
    },
    "us-gaap_RetainedEarningsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RetainedEarningsMember",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated Deficit",
        "label": "Retained Earnings [Member]",
        "documentation": "Accumulated undistributed earnings (deficit)."
       }
      }
     },
     "auth_ref": [
      "r154",
      "r191",
      "r192",
      "r193",
      "r195",
      "r201",
      "r203",
      "r281",
      "r282",
      "r413",
      "r414",
      "r415",
      "r434",
      "r435",
      "r449",
      "r451",
      "r452",
      "r454",
      "r457",
      "r561",
      "r563",
      "r574",
      "r789"
     ]
    },
    "us-gaap_DerivativeTermOfContract": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DerivativeTermOfContract",
     "presentation": [
      "http://anchorfundingservices.com/role/ContingenciesandOtherUncertaintiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Contracts period",
        "label": "Derivative, Term of Contract",
        "documentation": "Period the derivative contract is outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommonStockSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockSharesIssued",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, shares issued",
        "label": "Common Stock, Shares, Issued",
        "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury."
       }
      }
     },
     "auth_ref": [
      "r86"
     ]
    },
    "us-gaap_IncreaseDecreaseInOperatingLeaseLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInOperatingLeaseLiability",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 13.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease liabilities",
        "label": "Increase (Decrease) in Operating Lease Liability",
        "documentation": "Amount of increase (decrease) in obligation for operating lease."
       }
      }
     },
     "auth_ref": [
      "r716",
      "r730"
     ]
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Incorporation, State or Country Code",
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CurrentFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CurrentFiscalYearEndDate",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current Fiscal Year End Date",
        "label": "Current Fiscal Year End Date",
        "documentation": "End date of current fiscal year in the format --MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockSharesAuthorized",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, shares authorized",
        "verboseLabel": "Common stock, share authorized",
        "label": "Common Stock, Shares Authorized",
        "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws."
       }
      }
     },
     "auth_ref": [
      "r86",
      "r600"
     ]
    },
    "us-gaap_EquityComponentDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquityComponentDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Component [Domain]",
        "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r154",
      "r173",
      "r174",
      "r175",
      "r191",
      "r192",
      "r193",
      "r195",
      "r201",
      "r203",
      "r221",
      "r281",
      "r282",
      "r366",
      "r413",
      "r414",
      "r415",
      "r434",
      "r435",
      "r449",
      "r450",
      "r451",
      "r452",
      "r453",
      "r454",
      "r457",
      "r467",
      "r468",
      "r469",
      "r470",
      "r471",
      "r472",
      "r487",
      "r561",
      "r562",
      "r563",
      "r574",
      "r640"
     ]
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockSharesOutstanding",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, shares outstanding",
        "label": "Common Stock, Shares, Outstanding",
        "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r86",
      "r600",
      "r619",
      "r789",
      "r790"
     ]
    },
    "us-gaap_InvestmentMaturityDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InvestmentMaturityDate",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Investment maturity date",
        "label": "Investment Maturity Date",
        "documentation": "Maturity date of investment, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": [
      "r646",
      "r647",
      "r649",
      "r650",
      "r651",
      "r652",
      "r659",
      "r660",
      "r698",
      "r747",
      "r749"
     ]
    },
    "us-gaap_AllowanceForDoubtfulAccountsReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AllowanceForDoubtfulAccountsReceivable",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofLeaseReceivablesBalancesChargedOffAgainsttheAllowanceTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Beginning balance",
        "periodEndLabel": "Ending balance",
        "label": "Accounts Receivable, Allowance for Credit Loss",
        "documentation": "Amount of allowance for credit loss on accounts receivable."
       }
      }
     },
     "auth_ref": [
      "r168",
      "r249",
      "r283",
      "r286",
      "r289",
      "r785"
     ]
    },
    "us-gaap_AmortizationOfDebtDiscountPremium": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AmortizationOfDebtDiscountPremium",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amortization of discount on the promissory note related to acquisition",
        "label": "Amortization of Debt Discount (Premium)",
        "documentation": "Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense."
       }
      }
     },
     "auth_ref": [
      "r5",
      "r76",
      "r99",
      "r342"
     ]
    },
    "us-gaap_OperatingLeaseLiabilityNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseLiabilityNoncurrent",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable": {
       "parentTag": "fpay_LeaseLiabilities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBalanceSheetInformationRelatedtoLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating Lease Liability \u2013 net of current portion",
        "label": "Operating Lease, Liability, Noncurrent",
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent."
       }
      }
     },
     "auth_ref": [
      "r478"
     ]
    },
    "us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease Receivables and Allowance for Doubtful Accounts",
        "label": "Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for determining the allowance for doubtful accounts for trade and other accounts receivable balances, and when impairments, charge-offs or recoveries are recognized."
       }
      }
     },
     "auth_ref": [
      "r46"
     ]
    },
    "us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdjustmentsToAdditionalPaidInCapitalWarrantIssued",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Extension of warrants",
        "label": "Adjustments to Additional Paid in Capital, Warrant Issued",
        "documentation": "Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r56",
      "r114"
     ]
    },
    "us-gaap_PaymentsForRent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsForRent",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Monthly rent",
        "label": "Payments for Rent",
        "documentation": "Cash payments to lessor's for use of assets under operating leases."
       }
      }
     },
     "auth_ref": [
      "r3"
     ]
    },
    "us-gaap_IncomeStatementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeStatementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "Security12bTitle",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Title of 12(b) Security",
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r706"
     ]
    },
    "us-gaap_MinorityInterestOwnershipPercentageByParent": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "MinorityInterestOwnershipPercentageByParent",
     "presentation": [
      "http://anchorfundingservices.com/role/BusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Investment percentage",
        "label": "Subsidiary, Ownership Percentage, Parent",
        "documentation": "The parent entity's interest in net assets of the subsidiary, expressed as a percentage."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LongTermLoansPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongTermLoansPayable",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan payable under credit agreement to beneficial shareholder, net of unamortized issuance costs of $141,148 at September 30, 2023 and $352,252 at December 31, 2022",
        "label": "Loans Payable, Noncurrent",
        "documentation": "Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion."
       }
      }
     },
     "auth_ref": [
      "r26"
     ]
    },
    "us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetIncomeLossAvailableToCommonStockholdersDiluted",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net (loss)/ income attributable to common shares- Numerator for diluted EPS",
        "label": "Net Income (Loss) Available to Common Stockholders, Diluted",
        "documentation": "Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities, and addition from assumption of issuance of common shares for dilutive potential common shares; of income (loss) available to common shareholders."
       }
      }
     },
     "auth_ref": [
      "r180",
      "r207",
      "r210",
      "r211",
      "r212",
      "r213",
      "r215",
      "r218"
     ]
    },
    "us-gaap_RestrictedCashCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RestrictedCashCurrent",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 2.0
      },
      "http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Restricted cash",
        "label": "Restricted Cash, Current",
        "documentation": "Amount of cash restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits."
       }
      }
     },
     "auth_ref": [
      "r726",
      "r732"
     ]
    },
    "us-gaap_Cash": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Cash",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofCovenantRequirementsandFlexShoppersActualResultsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash greater than",
        "label": "Cash",
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation."
       }
      }
     },
     "auth_ref": [
      "r139",
      "r547",
      "r585",
      "r608",
      "r694",
      "r705",
      "r726"
     ]
    },
    "us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WeightedAverageNumberOfDilutedSharesOutstanding",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Diluted (in Shares)",
        "verboseLabel": "Adjusted weighted average of common shares outstanding and assumed conversions- Denominator diluted EPS (in Shares)",
        "label": "Weighted Average Number of Shares Outstanding, Diluted",
        "documentation": "The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period."
       }
      }
     },
     "auth_ref": [
      "r207",
      "r218"
     ]
    },
    "us-gaap_ProceedsFromLinesOfCredit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromLinesOfCredit",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
      "http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from loan payable under credit agreement",
        "verboseLabel": "Borrowed credit agreement",
        "label": "Proceeds from Lines of Credit",
        "documentation": "Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements."
       }
      }
     },
     "auth_ref": [
      "r30",
      "r734"
     ]
    },
    "us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WeightedAverageNumberDilutedSharesOutstandingAdjustment",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted average of common shares outstanding- Denominator for diluted EPS (in Shares)",
        "label": "Weighted Average Number of Shares Outstanding, Diluted, Adjustment",
        "documentation": "The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation."
       }
      }
     },
     "auth_ref": [
      "r743"
     ]
    },
    "us-gaap_IncreaseDecreaseInSecurityDeposits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInSecurityDeposits",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 11.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Security deposits",
        "label": "Increase (Decrease) in Security Deposits",
        "documentation": "The increase (decrease) during the reporting period in security deposits."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WeightedAverageNumberOfSharesOutstandingBasic",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement",
      "http://anchorfundingservices.com/role/ScheduleofBasicandDilutedEarningsPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basic (in Shares)",
        "verboseLabel": "Weighted average of common shares outstanding- Denominator for basic EPS (in Shares)",
        "label": "Weighted Average Number of Shares Outstanding, Basic",
        "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period."
       }
      }
     },
     "auth_ref": [
      "r205",
      "r218"
     ]
    },
    "dei_EntityCurrentReportingStatus": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCurrentReportingStatus",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Current Reporting Status",
        "label": "Entity Current Reporting Status",
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": []
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "TradingSymbol",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trading Symbol",
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncreaseDecreaseInLeasingReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInLeasingReceivables",
     "crdr": "credit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 17.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Lease receivables",
        "label": "Increase (Decrease) in Leasing Receivables",
        "documentation": "The increase (decrease) during the reporting period in the amount due from lessees arising from lease agreements."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "dei_EntityShellCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityShellCompany",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Shell Company",
        "label": "Entity Shell Company",
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r707"
     ]
    },
    "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionsByRelatedPartyAxis",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails",
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party, Type [Axis]",
        "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests."
       }
      }
     },
     "auth_ref": [
      "r375",
      "r488",
      "r489",
      "r529",
      "r530",
      "r531",
      "r532",
      "r533",
      "r534",
      "r535",
      "r536",
      "r537",
      "r538",
      "r539",
      "r540",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r618",
      "r620",
      "r645",
      "r774"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Security Exchange Name",
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r708"
     ]
    },
    "us-gaap_InterestExpenseOther": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestExpenseOther",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest paid",
        "label": "Interest Expense, Other",
        "documentation": "Amount of interest expense classified as other."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashAndCashEquivalentsAtCarryingValue",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 1.0
      },
      "http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedBalanceSheet",
      "http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash",
        "label": "Cash and Cash Equivalents, at Carrying Value",
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation."
       }
      }
     },
     "auth_ref": [
      "r34",
      "r158",
      "r670"
     ]
    },
    "us-gaap_FairValueMeasurementsFairValueHierarchyDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueMeasurementsFairValueHierarchyDomain",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofFairValueAssetsMeasuredonRecurringBasisTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Fair Value Hierarchy and NAV [Domain]",
        "documentation": "Categories used to prioritize the inputs to valuation techniques to measure fair value."
       }
      }
     },
     "auth_ref": [
      "r334",
      "r369",
      "r370",
      "r371",
      "r372",
      "r373",
      "r374",
      "r495",
      "r496",
      "r497",
      "r682",
      "r683",
      "r687",
      "r688",
      "r689"
     ]
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "(DECREASED)/ INCREASE IN CASH and RESTRICTED CASH",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect",
        "documentation": "Amount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r1",
      "r101"
     ]
    },
    "us-gaap_LeaseCost": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LeaseCost",
     "crdr": "debit",
     "presentation": [
      "http://anchorfundingservices.com/role/LeasesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease cost",
        "label": "Lease, Cost",
        "documentation": "Amount of lease cost recognized by lessee for lease contract."
       }
      }
     },
     "auth_ref": [
      "r481",
      "r693"
     ]
    },
    "us-gaap_CashAndCashEquivalentsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashAndCashEquivalentsPolicyTextBlock",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash and Cash Equivalents",
        "label": "Cash and Cash Equivalents, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value."
       }
      }
     },
     "auth_ref": [
      "r35"
     ]
    },
    "dei_EntityFilerCategory": {
     "xbrltype": "filerCategoryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityFilerCategory",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Filer Category",
        "label": "Entity Filer Category",
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": [
      "r707"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInFinancingActivities",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash provided by financing activities",
        "label": "Net Cash Provided by (Used in) Financing Activities",
        "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit."
       }
      }
     },
     "auth_ref": [
      "r181"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CASH FLOWS FROM FINANCING ACTIVITIES",
        "label": "Net Cash Provided by (Used in) Financing Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash used in investing activities",
        "label": "Net Cash Provided by (Used in) Investing Activities",
        "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets."
       }
      }
     },
     "auth_ref": [
      "r181"
     ]
    },
    "dei_EntitySmallBusiness": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntitySmallBusiness",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Small Business",
        "label": "Entity Small Business",
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)."
       }
      }
     },
     "auth_ref": [
      "r707"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CASH FLOWS FROM INVESTING ACTIVITIES",
        "label": "Net Cash Provided by (Used in) Investing Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInOperatingCapitalAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Changes in operating assets and liabilities:",
        "label": "Increase (Decrease) in Operating Capital [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncreaseDecreaseInAccountsPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInAccountsPayable",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 14.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts payable",
        "label": "Increase (Decrease) in Accounts Payable",
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInOperatingActivities",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash provided by/ (used in) operating activities",
        "label": "Net Cash Provided by (Used in) Operating Activities",
        "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities."
       }
      }
     },
     "auth_ref": [
      "r101",
      "r102",
      "r103"
     ]
    },
    "us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy",
     "presentation": [
      "http://anchorfundingservices.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Restricted Cash",
        "label": "Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]",
        "documentation": "Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits."
       }
      }
     },
     "auth_ref": [
      "r35",
      "r127"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CASH FLOWS FROM OPERATING ACTIVITIES:",
        "label": "Net Cash Provided by (Used in) Operating Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfWarrantOrRightLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightLineItems",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofOutstandingStockWarrantsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Warrant or Right [Line Items]",
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Emerging Growth Company",
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r707"
     ]
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCommonStockSharesOutstanding",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Common Stock, Shares Outstanding",
        "label": "Entity Common Stock, Shares Outstanding",
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInEmployeeRelatedLiabilities",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 15.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued payroll and related taxes",
        "label": "Increase (Decrease) in Employee Related Liabilities",
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_IncreaseDecreaseInAccruedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInAccruedLiabilities",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 16.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued expenses",
        "label": "Increase (Decrease) in Accrued Liabilities",
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_AssetAcquisitionConsiderationTransferred": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetAcquisitionConsiderationTransferred",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/RevolutionTransactionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Consideration transferred",
        "label": "Asset Acquisition, Consideration Transferred",
        "documentation": "Amount of consideration transferred in asset acquisition. Includes, but is not limited to, cash, liability incurred by acquirer, and equity interest issued by acquirer."
       }
      }
     },
     "auth_ref": [
      "r692",
      "r763",
      "r764",
      "r765"
     ]
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow",
      "http://anchorfundingservices.com/role/ScheduleofReconciliationofCashandRestrictedCashTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "CASH and RESTRICTED CASH, beginning of period",
        "periodEndLabel": "CASH and RESTRICTED CASH, end of period",
        "totalLabel": "Total cash and restricted cash",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents",
        "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r34",
      "r101",
      "r182"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetUsefulLife": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetUsefulLife",
     "presentation": [
      "http://anchorfundingservices.com/role/ScheduleofIntangibleAssetsTable",
      "http://anchorfundingservices.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Estimated Useful Life",
        "verboseLabel": "Intangible assets, terms",
        "label": "Finite-Lived Intangible Asset, Useful Life",
        "documentation": "Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProceedsFromRelatedPartyDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromRelatedPartyDebt",
     "crdr": "debit",
     "calculation": {
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from promissory notes to related parties",
        "label": "Proceeds from Related Party Debt",
        "documentation": "The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates."
       }
      }
     },
     "auth_ref": [
      "r30"
     ]
    },
    "us-gaap_WeightedAverageRateOfTimeDepositsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WeightedAverageRateOfTimeDepositsAbstract",
     "presentation": [
      "http://anchorfundingservices.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "WEIGHTED AVERAGE COMMON SHARES:",
        "label": "Weighted Average Rate of Time Deposits [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockMember",
     "presentation": [
      "http://anchorfundingservices.com/role/CapitalStructureDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preferred Stock [Member]",
        "label": "Preferred Stock [Member]",
        "documentation": "Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company."
       }
      }
     },
     "auth_ref": [
      "r696",
      "r697",
      "r700",
      "r701",
      "r702",
      "r703",
      "r786",
      "r789"
     ]
    },
    "us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1",
     "crdr": "credit",
     "presentation": [
      "http://anchorfundingservices.com/role/ShareRepurchaseProgramDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share repurchase program amount",
        "label": "Stock Repurchase Program, Remaining Authorized Repurchase Amount",
        "documentation": "Amount remaining of a stock repurchase plan authorized."
       }
      }
     },
     "auth_ref": []
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "25",
   "Paragraph": "1",
   "SubTopic": "20",
   "Topic": "940",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481913/940-20-25-1"
  },
  "r1": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "SubTopic": "230",
   "Topic": "830",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481877/830-230-45-1"
  },
  "r2": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "14",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-14"
  },
  "r3": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(g)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25"
  },
  "r4": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r5": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r6": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "SubTopic": "10",
   "Topic": "360",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1"
  },
  "r7": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "SubTopic": "10",
   "Topic": "825",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-1"
  },
  "r8": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(1)",
   "SubTopic": "20",
   "Topic": "985",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481283/985-20-50-1"
  },
  "r9": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "SubTopic": "10",
   "Topic": "505",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-2"
  },
  "r10": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "SubTopic": "10",
   "Topic": "820",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r11": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(2)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r12": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r13": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r14": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2A",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2A"
  },
  "r15": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-8"
  },
  "r16": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "60",
   "Paragraph": "1",
   "SubTopic": "10",
   "Topic": "820",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482053/820-10-60-1"
  },
  "r17": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22))",
   "SubTopic": "10",
   "Topic": "210",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r18": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(27))",
   "SubTopic": "10",
   "Topic": "210",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r19": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.19(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r20": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.19(b),22(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r21": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.19)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r22": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.19-26)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r23": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.20)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r24": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.21)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r25": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.22(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r26": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.22)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r27": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.29,30)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r28": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.29-31)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r29": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.3,4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r30": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "14",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-14"
  },
  "r31": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "15",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-15"
  },
  "r32": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "15",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-15"
  },
  "r33": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "15",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-15"
  },
  "r34": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-4"
  },
  "r35": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-1"
  },
  "r36": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-2"
  },
  "r37": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-3"
  },
  "r38": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-4"
  },
  "r39": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-5"
  },
  "r40": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "260",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-11"
  },
  "r41": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "260",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1"
  },
  "r42": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "260",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-2"
  },
  "r43": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-4"
  },
  "r44": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-8"
  },
  "r45": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-9"
  },
  "r46": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "310",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481962/310-10-50-9"
  },
  "r47": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "30",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482686/350-30-45-1"
  },
  "r48": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "30",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482686/350-30-45-2"
  },
  "r49": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "30",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1"
  },
  "r50": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "30",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "((a)(1),(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2"
  },
  "r51": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "30",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2"
  },
  "r52": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "30",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2"
  },
  "r53": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "360",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1"
  },
  "r54": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "360",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1"
  },
  "r55": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "470",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481544/470-10-50-5"
  },
  "r56": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "470",
   "SubTopic": "20",
   "Section": "25",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481284/470-20-25-2"
  },
  "r57": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "505",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-3"
  },
  "r58": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "505",
   "SubTopic": "30",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481549/505-30-45-1"
  },
  "r59": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "505",
   "SubTopic": "30",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481520/505-30-50-4"
  },
  "r60": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-1"
  },
  "r61": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r62": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r63": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r64": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r65": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r66": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "20",
   "Section": "55",
   "Paragraph": "20",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479876/805-20-55-20"
  },
  "r67": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "20",
   "Section": "55",
   "Paragraph": "20",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479876/805-20-55-20"
  },
  "r68": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-1"
  },
  "r69": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "815",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4A",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480434/815-10-50-4A"
  },
  "r70": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "815",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4B",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480434/815-10-50-4B"
  },
  "r71": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "815",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4C",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480434/815-10-50-4C"
  },
  "r72": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "815",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4D",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480434/815-10-50-4D"
  },
  "r73": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "820",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r74": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "820",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-3"
  },
  "r75": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "825",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28"
  },
  "r76": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "835",
   "SubTopic": "30",
   "Section": "45",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482925/835-30-45-1A"
  },
  "r77": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "835",
   "SubTopic": "30",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482925/835-30-45-2"
  },
  "r78": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "835",
   "SubTopic": "30",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482925/835-30-45-3"
  },
  "r79": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "835",
   "SubTopic": "30",
   "Section": "55",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482949/835-30-55-8"
  },
  "r80": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "942",
   "SubTopic": "470",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480848/942-470-50-3"
  },
  "r81": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "985",
   "SubTopic": "20",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481283/985-20-50-1"
  },
  "r82": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "205",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//205/tableOfContent"
  },
  "r83": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(19))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r84": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(20))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r85": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(28))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r86": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(29))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r87": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r88": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r89": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r90": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(31))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r91": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(32))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r92": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(10))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r93": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(20))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r94": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r95": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r96": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r97": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r98": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.6)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r99": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.8)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r100": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "13",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-13"
  },
  "r101": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-24"
  },
  "r102": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25"
  },
  "r103": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r104": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "235",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//235/tableOfContent"
  },
  "r105": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "275",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//275/tableOfContent"
  },
  "r106": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SAB Topic 4.E)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480418/310-10-S99-2"
  },
  "r107": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2"
  },
  "r108": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "360",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//360/tableOfContent"
  },
  "r109": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "360",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1"
  },
  "r110": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "440",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//440/tableOfContent"
  },
  "r111": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "470",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//470/tableOfContent"
  },
  "r112": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//505/tableOfContent"
  },
  "r113": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-6"
  },
  "r114": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.3-04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-1"
  },
  "r115": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "7",
   "Subparagraph": "(SAB Topic 5.Q)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-7"
  },
  "r116": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//505-30/tableOfContent"
  },
  "r117": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "710",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//710/tableOfContent"
  },
  "r118": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "712",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//712/tableOfContent"
  },
  "r119": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "715",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//715/tableOfContent"
  },
  "r120": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "718",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//718/tableOfContent"
  },
  "r121": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "718",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Section": "50",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r122": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "718",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Section": "50",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r123": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.7)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r124": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "805",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//805/tableOfContent"
  },
  "r125": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "38",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479876/805-20-55-38"
  },
  "r126": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r127": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(1)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r128": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(10))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r129": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(11))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r130": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(13))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r131": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(16))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r132": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r133": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03.13,16)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r134": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(15))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r135": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r136": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04.9)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r137": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "985",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481283/985-20-50-2"
  },
  "r138": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "SubTopic": "20",
   "Topic": "740",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482659/740-20-45-2"
  },
  "r139": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "SubTopic": "210",
   "Topic": "946",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480555/946-210-45-20"
  },
  "r140": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-1"
  },
  "r141": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-1"
  },
  "r142": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "SubTopic": "360",
   "Topic": "958",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480321/958-360-50-1"
  },
  "r143": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-11"
  },
  "r144": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-12"
  },
  "r145": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "SubTopic": "30",
   "Topic": "842",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479773/842-30-50-14"
  },
  "r146": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3A",
   "Subparagraph": "(a)",
   "SubTopic": "30",
   "Topic": "842",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479773/842-30-50-3A"
  },
  "r147": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3A",
   "Subparagraph": "(b)",
   "SubTopic": "30",
   "Topic": "842",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479773/842-30-50-3A"
  },
  "r148": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "SubTopic": "360",
   "Topic": "958",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480321/958-360-50-6"
  },
  "r149": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "SubTopic": "360",
   "Topic": "958",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480321/958-360-50-7"
  },
  "r150": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "740",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9"
  },
  "r151": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(h))",
   "SubTopic": "10",
   "Topic": "235",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r152": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.22(a)(2))",
   "SubTopic": "10",
   "Topic": "210",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r153": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(a)",
   "Publisher": "SEC"
  },
  "r154": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "105",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479343/105-10-65-6"
  },
  "r155": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "205",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483499/205-20-50-7"
  },
  "r156": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1"
  },
  "r157": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-5"
  },
  "r158": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r159": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(13))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r160": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(14))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r161": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(16))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r162": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r163": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(18))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r164": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(27)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r165": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(28))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r166": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(29))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r167": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(3)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r168": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r169": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r170": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1A",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1A"
  },
  "r171": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1B"
  },
  "r172": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-1"
  },
  "r173": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-4"
  },
  "r174": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-5"
  },
  "r175": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-6"
  },
  "r176": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(210.5-03(11))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r177": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r178": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(25))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r179": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r180": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SAB Topic 6.B)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-5"
  },
  "r181": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-24"
  },
  "r182": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-8"
  },
  "r183": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483426/235-10-50-1"
  },
  "r184": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r185": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(e)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r186": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r187": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(h)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r188": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(k)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r189": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(k)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r190": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-04(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-3"
  },
  "r191": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "23",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-23"
  },
  "r192": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-24"
  },
  "r193": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-5"
  },
  "r194": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-1"
  },
  "r195": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-1"
  },
  "r196": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-11"
  },
  "r197": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-11"
  },
  "r198": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-3"
  },
  "r199": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-4"
  },
  "r200": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7"
  },
  "r201": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7"
  },
  "r202": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-8"
  },
  "r203": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-9"
  },
  "r204": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SAB Topic 11.M.Q2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480530/250-10-S99-5"
  },
  "r205": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-10"
  },
  "r206": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-11"
  },
  "r207": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "16",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-16"
  },
  "r208": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-2"
  },
  "r209": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-3"
  },
  "r210": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "40",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-40"
  },
  "r211": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "40",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-40"
  },
  "r212": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "40",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-40"
  },
  "r213": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "40",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-40"
  },
  "r214": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "60B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B"
  },
  "r215": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "60B",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B"
  },
  "r216": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "60B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B"
  },
  "r217": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-7"
  },
  "r218": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1"
  },
  "r219": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1"
  },
  "r220": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "15",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482635/260-10-55-15"
  },
  "r221": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483014/272-10-45-1"
  },
  "r222": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482987/272-10-50-1"
  },
  "r223": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482987/272-10-50-3"
  },
  "r224": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r225": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r226": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r227": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r228": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r229": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r230": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "29",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-29"
  },
  "r231": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "29",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-29"
  },
  "r232": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "29",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-29"
  },
  "r233": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "29",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-29"
  },
  "r234": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "29",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-29"
  },
  "r235": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "29",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-29"
  },
  "r236": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30"
  },
  "r237": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30"
  },
  "r238": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30"
  },
  "r239": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r240": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r241": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r242": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r243": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r244": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "40",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-40"
  },
  "r245": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "41",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-41"
  },
  "r246": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "42",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-42"
  },
  "r247": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-2"
  },
  "r248": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-9"
  },
  "r249": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481962/310-10-50-4"
  },
  "r250": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2"
  },
  "r251": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2"
  },
  "r252": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(aa)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2"
  },
  "r253": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(aaa)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2"
  },
  "r254": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2"
  },
  "r255": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2"
  },
  "r256": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2"
  },
  "r257": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-3"
  },
  "r258": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-3"
  },
  "r259": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-3"
  },
  "r260": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-3"
  },
  "r261": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-3"
  },
  "r262": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r263": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r264": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(aaa)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r265": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r266": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r267": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r268": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(f)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r269": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(f)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r270": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(f)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r271": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(f)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r272": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5A",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5A"
  },
  "r273": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5A",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5A"
  },
  "r274": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5A",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5A"
  },
  "r275": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5B",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5B"
  },
  "r276": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5B"
  },
  "r277": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5B",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5B"
  },
  "r278": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5B",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5B"
  },
  "r279": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5B"
  },
  "r280": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3"
  },
  "r281": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "4",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-4"
  },
  "r282": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "5",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-5"
  },
  "r283": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479344/326-20-45-1"
  },
  "r284": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-11"
  },
  "r285": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-13"
  },
  "r286": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-13"
  },
  "r287": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-13"
  },
  "r288": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-13"
  },
  "r289": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-13"
  },
  "r290": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-14"
  },
  "r291": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "16",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-16"
  },
  "r292": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-5"
  },
  "r293": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479106/326-30-50-4"
  },
  "r294": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479106/326-30-50-7"
  },
  "r295": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479106/326-30-50-9"
  },
  "r296": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//350-30/tableOfContent"
  },
  "r297": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1"
  },
  "r298": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1"
  },
  "r299": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2"
  },
  "r300": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2"
  },
  "r301": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//450-20/tableOfContent"
  },
  "r302": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-1"
  },
  "r303": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-4"
  },
  "r304": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-4"
  },
  "r305": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-9"
  },
  "r306": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-9"
  },
  "r307": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 5.Y.Q2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480102/450-20-S99-1"
  },
  "r308": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 5.Y.Q4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480102/450-20-S99-1"
  },
  "r309": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//450-30/tableOfContent"
  },
  "r310": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483049/450-30-50-1"
  },
  "r311": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r312": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r313": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r314": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r315": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r316": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r317": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r318": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r319": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r320": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r321": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r322": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r323": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r324": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r325": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r326": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r327": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r328": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r329": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1C",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1C"
  },
  "r330": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1C",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1C"
  },
  "r331": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1C",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1C"
  },
  "r332": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1D"
  },
  "r333": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1D"
  },
  "r334": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1D"
  },
  "r335": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E"
  },
  "r336": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E"
  },
  "r337": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E"
  },
  "r338": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E"
  },
  "r339": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F"
  },
  "r340": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F"
  },
  "r341": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F"
  },
  "r342": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F"
  },
  "r343": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I"
  },
  "r344": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I"
  },
  "r345": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I"
  },
  "r346": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I"
  },
  "r347": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-4"
  },
  "r348": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-6"
  },
  "r349": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r350": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r351": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r352": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r353": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r354": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r355": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-14"
  },
  "r356": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-14"
  },
  "r357": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-14"
  },
  "r358": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "16",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-16"
  },
  "r359": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "16",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-16"
  },
  "r360": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18"
  },
  "r361": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18"
  },
  "r362": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18"
  },
  "r363": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18"
  },
  "r364": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-2"
  },
  "r365": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-3"
  },
  "r366": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.3-04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-1"
  },
  "r367": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r368": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r369": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(iv)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r370": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(iv)(02)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r371": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(iv)(02)(A)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r372": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(iv)(02)(B)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r373": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(iv)(02)(C)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r374": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(iv)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r375": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(n)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r376": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480576/715-80-50-5"
  },
  "r377": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(f)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480576/715-80-50-5"
  },
  "r378": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//718/tableOfContent"
  },
  "r379": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r380": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r381": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r382": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r383": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r384": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r385": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r386": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r387": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r388": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r389": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(02)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r390": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r391": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r392": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r393": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r394": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r395": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r396": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)(02)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r397": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r398": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r399": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r400": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r401": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r402": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r403": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r404": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r405": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r406": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r407": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r408": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(v)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r409": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r410": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r411": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r412": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(l)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r413": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "15",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15"
  },
  "r414": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "15",
   "Subparagraph": "(f)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15"
  },
  "r415": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "15",
   "Subparagraph": "(f)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15"
  },
  "r416": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.C.Q3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r417": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.D.1.Q5)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r418": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.D.2.Q6)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r419": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.D.3.Q2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r420": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.F)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r421": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//740/tableOfContent"
  },
  "r422": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-25"
  },
  "r423": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-28"
  },
  "r424": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-4"
  },
  "r425": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-6"
  },
  "r426": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-10"
  },
  "r427": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-12"
  },
  "r428": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-14"
  },
  "r429": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "17",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-17"
  },
  "r430": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "19",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-19"
  },
  "r431": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "20",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-20"
  },
  "r432": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "21",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-21"
  },
  "r433": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9"
  },
  "r434": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "8",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482615/740-10-65-8"
  },
  "r435": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "8",
   "Subparagraph": "(d)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482615/740-10-65-8"
  },
  "r436": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB TOPIC 6.I.5.Q1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r437": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB TOPIC 6.I.7)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r438": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.Fact.1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r439": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.Fact.2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r440": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.Fact.4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r441": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SAB Topic 11.C)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-2"
  },
  "r442": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "270",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482526/740-270-50-1"
  },
  "r443": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482603/740-30-50-2"
  },
  "r444": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479907/805-20-50-5"
  },
  "r445": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-25"
  },
  "r446": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-25"
  },
  "r447": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(bb)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-3"
  },
  "r448": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-3"
  },
  "r449": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r450": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r451": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r452": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r453": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r454": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(i)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r455": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480237/815-40-50-5"
  },
  "r456": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480237/815-40-50-6"
  },
  "r457": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r458": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(e)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r459": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r460": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r461": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r462": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r463": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r464": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r465": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-6A"
  },
  "r466": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28"
  },
  "r467": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "17",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-17"
  },
  "r468": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20"
  },
  "r469": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20"
  },
  "r470": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20"
  },
  "r471": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20"
  },
  "r472": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481674/830-30-50-1"
  },
  "r473": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "835",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483013/835-20-50-1"
  },
  "r474": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482925/835-30-45-3"
  },
  "r475": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482900/835-30-50-1"
  },
  "r476": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//842-20/tableOfContent"
  },
  "r477": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-1"
  },
  "r478": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-1"
  },
  "r479": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-5"
  },
  "r480": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-5"
  },
  "r481": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4"
  },
  "r482": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(g)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4"
  },
  "r483": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(g)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4"
  },
  "r484": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(g)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4"
  },
  "r485": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-6"
  },
  "r486": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479773/842-30-50-1"
  },
  "r487": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "848",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483550/848-10-65-2"
  },
  "r488": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r489": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r490": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-2"
  },
  "r491": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3"
  },
  "r492": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(b)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r493": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(b)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r494": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r495": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(bb)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r496": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(bb)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r497": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(bb)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r498": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r499": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r500": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r501": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r502": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r503": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r504": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r505": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481444/860-30-45-1"
  },
  "r506": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481420/860-30-50-7"
  },
  "r507": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-3"
  },
  "r508": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-3"
  },
  "r509": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-3"
  },
  "r510": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)(4)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-3"
  },
  "r511": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r512": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r513": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r514": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r515": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)(5)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r516": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)(6)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r517": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)(7)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r518": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r519": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(e)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r520": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(e)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r521": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481229/860-50-50-4"
  },
  "r522": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "910",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482546/910-10-50-6"
  },
  "r523": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "920",
   "SubTopic": "350",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483256/920-350-50-1"
  },
  "r524": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "920",
   "SubTopic": "350",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483256/920-350-50-1"
  },
  "r525": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "920",
   "SubTopic": "350",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483256/920-350-50-4"
  },
  "r526": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "924",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 11.L)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479941/924-10-S99-1"
  },
  "r527": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "926",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483154/926-20-50-5"
  },
  "r528": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "928",
   "SubTopic": "340",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483147/928-340-50-1"
  },
  "r529": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "15",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-15"
  },
  "r530": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "15",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-15"
  },
  "r531": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "20",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-20"
  },
  "r532": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "20",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-20"
  },
  "r533": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-28"
  },
  "r534": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-28"
  },
  "r535": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "33",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-33"
  },
  "r536": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "33",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-33"
  },
  "r537": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "35A",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-35A"
  },
  "r538": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "35A",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-35A"
  },
  "r539": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-8"
  },
  "r540": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-8"
  },
  "r541": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r542": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(27))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r543": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-05(b)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479557/942-235-S99-1"
  },
  "r544": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480842/942-360-50-1"
  },
  "r545": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(10))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r546": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(12))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r547": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r548": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(21))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r549": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r550": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r551": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(25))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r552": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(8)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r553": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(8)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r554": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r555": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(11))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r556": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(18))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r557": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(2)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r558": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r559": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r560": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480081/944-40-50-7A"
  },
  "r561": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r562": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(f)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r563": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r564": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r565": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(h)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r566": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r567": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(h)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r568": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r569": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(2)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r570": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(2)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r571": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r572": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-11"
  },
  "r573": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-13"
  },
  "r574": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-4"
  },
  "r575": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-2"
  },
  "r576": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "27",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-27"
  },
  "r577": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r578": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r579": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r580": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r581": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r582": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r583": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r584": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r585": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "21",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480555/946-210-45-21"
  },
  "r586": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480555/946-210-45-4"
  },
  "r587": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-1"
  },
  "r588": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r589": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r590": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r591": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r592": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r593": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r594": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r595": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r596": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(13)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r597": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(13)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r598": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(13)(a)(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r599": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(14))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r600": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(16)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r601": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r602": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(19))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r603": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(2)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r604": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(2)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r605": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(3)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r606": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(3)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r607": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(3)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r608": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r609": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r610": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r611": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r612": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r613": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r614": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r615": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r616": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r617": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r618": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.6-05(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-2"
  },
  "r619": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.6-05(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-2"
  },
  "r620": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3"
  },
  "r621": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-7"
  },
  "r622": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483580/946-220-50-3"
  },
  "r623": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r624": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r625": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r626": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r627": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r628": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r629": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r630": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r631": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r632": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r633": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r634": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r635": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r636": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r637": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r638": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r639": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(1)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r640": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(4)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r641": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r642": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r643": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2"
  },
  "r644": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2"
  },
  "r645": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480833/946-310-45-1"
  },
  "r646": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1"
  },
  "r647": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column A)(Footnote 4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1"
  },
  "r648": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1"
  },
  "r649": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2"
  },
  "r650": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2"
  },
  "r651": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r652": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 4)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r653": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 4)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r654": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r655": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SX 210.12-13(Column A)(Footnote 3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-5"
  },
  "r656": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SX 210.12-13(Column G)(Footnote 8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-5"
  },
  "r657": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5B",
   "Subparagraph": "(SX 210.12-13B(Column E)(Footnote 4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-5B"
  },
  "r658": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5C",
   "Subparagraph": "(SX 210.12-13C(Column H)(Footnote 7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-5C"
  },
  "r659": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r660": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column A)(Footnote 3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r661": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r662": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-1"
  },
  "r663": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-2"
  },
  "r664": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-2"
  },
  "r665": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-2"
  },
  "r666": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-2"
  },
  "r667": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-6"
  },
  "r668": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "976",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482856/976-310-50-1"
  },
  "r669": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "978",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482707/978-310-50-1"
  },
  "r670": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1"
  },
  "r671": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1"
  },
  "r672": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "22",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483444/210-20-55-22"
  },
  "r673": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483426/235-10-50-4"
  },
  "r674": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483426/235-10-50-4"
  },
  "r675": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "52",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482635/260-10-55-52"
  },
  "r676": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30"
  },
  "r677": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "31",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-31"
  },
  "r678": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "47",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482785/280-10-55-47"
  },
  "r679": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "12A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481933/310-10-55-12A"
  },
  "r680": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "326",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479081/326-30-55-8"
  },
  "r681": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r682": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69B",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69B"
  },
  "r683": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69C",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69C"
  },
  "r684": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69E",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69E"
  },
  "r685": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69F",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69F"
  },
  "r686": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r687": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r688": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(iv)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r689": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "17",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480482/715-20-55-17"
  },
  "r690": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480547/715-80-55-8"
  },
  "r691": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r692": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479908/805-50-55-1"
  },
  "r693": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "53",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479589/842-20-55-53"
  },
  "r694": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481372/852-10-55-10"
  },
  "r695": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "29F",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480046/944-40-55-29F"
  },
  "r696": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-1"
  },
  "r697": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r698": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480493/946-210-55-1"
  },
  "r699": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480833/946-310-45-1"
  },
  "r700": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1"
  },
  "r701": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2"
  },
  "r702": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 1)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r703": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r704": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "830",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-10"
  },
  "r705": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "830",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-12"
  },
  "r706": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r707": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r708": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r709": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "240",
   "Section": "308",
   "Subsection": "a"
  },
  "r710": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r711": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r712": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SAB Topic 6.B)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-5"
  },
  "r713": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483014/272-10-45-3"
  },
  "r714": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-10"
  },
  "r715": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Topic": "855",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483399/855-10-50-3"
  },
  "r716": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(g)(1)",
   "SubTopic": "20",
   "Topic": "842",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4"
  },
  "r717": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(a)",
   "Publisher": "SEC"
  },
  "r718": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(b)",
   "Subparagraph": "(1)",
   "Publisher": "SEC"
  },
  "r719": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(b)",
   "Subparagraph": "(2)",
   "Publisher": "SEC"
  },
  "r720": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(b)",
   "Subparagraph": "(3)",
   "Publisher": "SEC"
  },
  "r721": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(c)",
   "Subparagraph": "(2)(i)",
   "Publisher": "SEC"
  },
  "r722": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(c)",
   "Subparagraph": "(2)(ii)",
   "Publisher": "SEC"
  },
  "r723": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(c)",
   "Subparagraph": "(2)(iii)",
   "Publisher": "SEC"
  },
  "r724": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "04",
   "Paragraph": "(a)",
   "Publisher": "SEC"
  },
  "r725": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "205",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483504/205-10-50-1"
  },
  "r726": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r727": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r728": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(b)(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r729": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "15",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-15"
  },
  "r730": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r731": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r732": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-8"
  },
  "r733": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r734": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(f))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r735": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r736": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(h)(1)(Note 1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r737": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-04(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-3"
  },
  "r738": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "23",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-23"
  },
  "r739": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-24"
  },
  "r740": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-5"
  },
  "r741": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-4"
  },
  "r742": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "55",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-55"
  },
  "r743": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1"
  },
  "r744": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1"
  },
  "r745": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-13"
  },
  "r746": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2"
  },
  "r747": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2"
  },
  "r748": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r749": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-5"
  },
  "r750": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-9"
  },
  "r751": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "321",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479536/321-10-50-3"
  },
  "r752": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "321",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479536/321-10-50-3"
  },
  "r753": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "321",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479536/321-10-50-3"
  },
  "r754": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3"
  },
  "r755": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "360",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482130/360-10-45-5"
  },
  "r756": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "360",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-3"
  },
  "r757": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "410",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481931/410-30-50-10"
  },
  "r758": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r759": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r760": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r761": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-12"
  },
  "r762": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.Fact.4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r763": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "25",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480060/805-50-25-1"
  },
  "r764": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "30",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480027/805-50-30-1"
  },
  "r765": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "30",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480027/805-50-30-2"
  },
  "r766": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r767": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r768": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28"
  },
  "r769": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-3"
  },
  "r770": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-6"
  },
  "r771": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r772": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r773": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-2"
  },
  "r774": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3"
  },
  "r775": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481404/852-10-50-7"
  },
  "r776": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481404/852-10-50-7"
  },
  "r777": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r778": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r779": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r780": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r781": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r782": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r783": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(16)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r784": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r785": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r786": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-4"
  },
  "r787": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(18))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r788": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3"
  },
  "r789": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(4)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r790": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>92
<FILENAME>0001213900-23-086895-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-23-086895-xbrl.zip
M4$L#!!0    ( #. ;E?I"^#;V)P!  +A%@ 8    9C$P<3 Y,C-?9FQE>'-H
M;W!P97(N:'1M[+UI<^,XLB[\7;\"QS-]HBH"LDEJKZKV#94M=WO&97MLURSO
MEQ.4"%GLHD@U2=GE^?5O)D!*U$9KI4 )-^Z9=DD4D4 ^F4@D<OGR_W[V'?+"
M_,#VW%]/]%/MA#"WXUFV^_SK2?/QXOKZY/^=%[[\3[%(?F,N\\V06:3]1BZ\
M_N"Q8Y,GWW2#KN?WR8>P_Y$422\,!Y_.SEY?7T\[\$S0L7T6>$._PP+\@!2+
MT>LN?(8O^T2>AHS<>B]$+Q.]]DDO?3(JY/O3!3$THR0>[X5 )!#J!I^LT/_U
M)#'&S[;OG'K^\QE\<1:^#=@9_,PH:J5B23^)?F/_#.?_QG8=VV7__OIP<Q;&
M\S!#6 E\B5;4C*)N)%Y2#%AGXD7P[]-G[R7U/7JEJ-43Q,"3/^938VA:Z0R_
M;IL!BQ^WF#UZFC\9CPE?()6E$7V!5S;T6LJKHR?B'^"7=MKC;A":;F=$2<3-
MT2_F<7>\6(M>K)<2JS4B)9@DY+44DZ&?_?O;S6.GQ_IF<9J@85!$A@>CGW;-
MH,U_&'\SL4#=@?DV>A3>T_/\[M!%H ?,?[&C&?"?:(V2-AIE$>" NL89?!L_
M&/CA+"7PX001/YV4%?_W#3 _R1YKBO?1D]4S\65B(9Y-<S!W'?"+20J"-9;Z
MYPQJH]_IC4;CC'\;/;KX(13B$Q1F9EKG!8+_[TMHAPX[)U_.Q!^%PI<^"TW2
M\=R0N;"<(?L9GO$?<KU29'\.[9=?3R[$]\4G8/().8.7GHFW?FE[UMOY%\M^
M(4'XYK!?3[KPZ">B:X.0/-E]%I!;]DH>O+[I4O$!)8_,M[LG_%=(P1G^]\M@
MU1=\)GW3?[;=3P0?U>!]9X,MO_,SP?4HFH[]#!]U8 68/V\<U*Y7-G- MSX,
M'5:\-Y\9*M+DNH@7%T-OP%\>CU1L>V'H]://7FTK["&AVB\G,ZM:#.S_,O@2
M'VQ[OL5\\;:OCMGY00P@./ <VQI]&;]9?*_'W\.+@X'I3KRY:_9MY^W3>QS[
MW[_H5>WSES/\_7DT]YD5.)M9@ITS9-WY?&F/IM0^'TTK(Q1M0/3WV^NGUF7A
M\:GYU'K,&>V/K8OO#]=/UZW'0O/VDK3^??%[\_:W%KFX^_;M^O'Q^NXV9Q/Z
MEQGT8$\+/9<6+D\O3L&,JI0;.9M$+L7@ZN[A6^&+_?.3Z[FWPSY\WA$[V<_P
M@75_/>F 3>&:?7@QV&Z?+KT./..&? \[U[7B/[Z<3?SV/$_3GU+%DE/[#I.$
M^?[K"9C\G[KV3V850W_(YC'O'T/3!U*<MP<V\/P0UZ%1*U<_3[.R\(_OS8>G
MUL/-?\A#Z_[NX8G<?W]X_-Z\?2)/=P1TT!,H&J*7R-T#T2L?K(_D[HH\_=XB
M8_4T5DW-BR?\6F^4RGE9\'S!X\KS"V&/D3]C[I(!?.%9<#*VF!7-97D(67#,
M+?;A@1X"J&B9;\4W9OI%YLZ#U#T?JN5:E_"SD_-'-@A9O\U\4M(H65F[7-E!
MQW3^ \-=P2?!R3D>!685S?2_\\&G?&X4J^J>KND$<Y4/=[W8Z&:8T#[E6>WS
M]-"\?;SF.D:I'^FIC=5/..)OK'^ZOM<G_R?^'PF]^,^\3"Q?;+CP^GT[0+]H
MH6L[C+A#5,.?EM?!+3>TP[<K^.TM_^G)N:;IQ5*M4:[D5>/FBX-?[/XS,1W0
MIB<D\#N@5/OF,_L_X,+I'X/GD[.<36<_U*Z&]@?V; >HN,);^&;#\]1-Z]^/
MO]_=W[<>:.'Z]N)T8IN?%B#)F?>A]=/LA 5<+^)UB3]:)V(&)!BPCMVUF45L
ME]AA0#H];GE^/!!HAF8;%&B'.<[ M,35$F '_PT_Z,3_7GE&"??DR,O8\1S'
M' 0,)A7]=7).OH1^_/87YH<VF,3QU$-OP!^PX@>BEY8;O\QX+MO"<WE:&?LV
M9U?Q,TDZ1V$6JYA\>,/T*0C!\A_XW@N"9?*0((3LVNUX/EA\_(KI$9^^\(9N
MZ+]=>-;Z,C>'\$OFF*^FSQ8*76C-6SOCEV479DMXFT]&ABR<YM"3^?/:@G>!
M4'<XEV(+8'N\,;1BI5RI:O5:&G?@?_SE\"^=3OG D4T\G]R!->R3OPU].[#L
M#C>(O6Y"V1#92)\04#X#_]ET[?_R?T\H]6GH[D-LY./\]>G#Z>,I:?4'CO?&
M?*E9/2'FY-8[G>%O)(-G?!>,=D:UC6]W&Q?Z?;L[^3:U]8K[1].R?!8$T7]N
M;)?I)^<-32?_,<%4\&!0TYK6]RMX!Q<-8IR</PYM4+I&5=O6ZR_@SSO_R7MU
M3\Z_>AV3/, $W)7?OK*1% W/-Y$[_QZ>M#&@X?S*\7S;,A>>P%<Q::2U8-8%
MW+T'Z^K\?_9@VY9DJ50NZ1L9*O,D?+<R^R%:%#ROW?N 'GM@.J3UDW6&H?W"
MR%VWBU%#'Q<Q,4.\['@A ! $$3$Q5;6M[>]T.O'2C<\VV>]RN"DT?68*-?.A
M7JE\G-8*RV\W-["K./<]SQWY64N54K%AU!MI2G[YDU$6MOD\J1O[TO[W+W5#
MKWT.R!-SV !G2L14*8&CAC-$T!)<SP.64LFH?81=P+=#FP4%X<MC/K/(8.@'
M0W3J@8T&3_ C@6Y\:'_$/03O=)J=\%->IIA?M9ER&B@9$IP&GC#:%2'!S$Z/
M=!PS"*2T/^58+-_D^BUXZ[<]Y\-B>TLMU6UTN\!AQ7YV>J;[#!^XY+5G=WI?
MVO[9.1EKJU5W0Y@?S.?9]X:NA2+I^9_(7RXN6JVKJR7,\F5W\TBQONE&FXO)
M-M<'KW1A-1Y#K_.#DH'IDQ?3&3+R5^U4T^!T/6 P_]X*#N]]F_C++FHD0X]<
MA+:YHE?WS?_D9;&VIY%@(U_178'"..NIB+'>BD15W)G>FH%E_CEC#W/4DF^F
M_X.%Y.;F0EEY[U+[QS ([>[;1IY\"UV[K-!^(YT> P; <#] GS)^)X$FW?@J
M]Q/YH'\D/3,@&#!B$=-QX%L,S0K@OW\.;301P3)LL^@!>.G(2BSA/8$(OHIL
MQ;&)26* %,!^Q*\Q^(I8\"WLB_CHP&<=QG=)W2 \U# @'^!] $,2#&$S"'H>
M7BC'@41ASPRGB">OYB25/.B%_SB:PT=*3-<B'XR/!9QC&\ ,W[?_@!G@\_Q1
M^!%2$;T'H]0"3@0GT@Q"TM"(9;X%IZMZ$R^&O@]O$Y%NJ,I",\1XQO^P8%I2
M!,2B2-SX'^/_O?42#Y3S \5#EAPN-("EOAUB?BF<<CNA[[EH@#AOA($Q\@8G
M70"PV>&NMTLS- E&5DW+U?@=R:,8I@ 5REH%10=.U4-'7-8\%I_(!US6VF>C
M9)Q&#X0]FP=@##  8\M"5I@6,D'O2'98\'%ER4BL"RY+)"A*,J0E=S7) #":
MQ %Z&#$[<+J.4K 1+#XJY+F?$F!Z<>X701]$"D;Q8T5:P#Q>TWVCN/_ ZT!I
MX]R?"1CZKR&<3L77IT ]X[19K&N[/"R5>\;1-V5HGQ=1R+_6/\>/+7R@$#W
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M S W;'@W_K2/B<*P8F,[ 7,D80>/E[$CHDU.R1T*?R<<FDXLN?P%(Y5<&"T
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MROB+4@I?[8!A[DZ' 3O-@$1#CKJ \ZD6(J=,? C$]%+'?.5K,<[$B9)=A^V
M9^B'R<2<B;$Q\3.1Q/%BLU>>NBBR8T[)?\;)(["#6TE&\W[0#@LQGP3?&SMK
M!9UQR[#(4SM.$(E6(,X3&:WK*!E$I(<@T7R=7_'WKRS*:1(I-2F9AI879;ET
M>9H=CX2%LS2LS(1YSK$@*#$[L+Y!%"Q/L#$ESR*Q[&#@C3[^PP.-2W 112"N
M/Y$TR),7WPHC+')N_(DE@KL83^O$"C EET4D_0(;.J.&#XFO5?+>%IM;E51%
MCV1%#U728^]2,57GP]A.G8^=M>C"(L.%Z]-%'3@RJ]RQZW9=4VPI;94MF[$
M:ZT5]%,ROS'$#CFP&=GQ@N<'(D#TU4WKWX^_W]W?MQYHX?KVXC1G]%_<W5ZV
M;A];EP7XZ_'NYOJR^=2Z)%^;-R"]+?+X>ZN5KRY[RP%II839A9FO4QFRRR[
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M>SX<*AX8;PK]KGB4 $U@B6F2B(="2F:6V*I(,6C=T*A6DN3:0"$E*WML5:"
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M"F!'!# %( 6@W6FH'>7R*( =$<"V<4^C '-$@$G52#O*5E( 4P 3 %/=-A7
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M&W]Q#=B,'//WOO=B!W84FP[< G[V!\P-3,Y<]A/_9L1G//*5A!X,"FPJMLV
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M\73]S^NGZ];CIZEERPHSVW,W+) 6B5]W..NRV[SC:+>M57^95"@;B@7F%W_
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M:Y#%Y<@&HLR5$H?]J\U$X;&W2]9.Z]>+PB"%0!P'5%+KCM4.J^[87JVYKV;
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M'39A9\*<[="#A;-,#.'C8H44CVQ',!_0#AV)>&%DL>+L1'2C\)J/S<U >)9
M&X+&BB,E1U]WXN@^&TC@MX9V%W4)+GS?\T<;__QEX>L7Z87D1"RQ% '&2CJ<
MB3:_]?D#/6G .X_?!YG6"Z!$W%C:XGU1K.MX-/3/B<LP /H/QGGL<9-DXM(
M56 !+0JPQF%>&'9(P-01^$''"^X+'8R.Y'&YW!)#)+(($SC,%#8^DY[W"@:+
M3_%E8")%[(,#,:[7J(&8,,KB=Q<FW[L =" 7&)F67'9T>B^Q'OR%4PO2Y-O>
M1%I&82(M8WJI^/+,",^A*^A)9\E\E3Q3J&RNRE[6A;+)&'+N!F/:"WP_B/:
MT8%HM ?$,7IB$^!8>^6&^A#^#Y1!' G1YOM%B&$4:.9SJ0HX]$T,QHQ'XV\X
M)0^3'\ SA6GDCQ.2YL:9HMV"-SQP6.!ATG@0PC<EXS[143]]_<3/)-$E(K\/
M!5$E7AN65MQ[%WSF<(LP](37?^)ZZ#!D*Q(@<Q25LV5I,DZ(;6U/-'<G0"LY
M93L]9@T==M=];P*K>VA7?_6&4=X^ [HZMF./71[Q+C<EJ_PPA;D&#B8YC"N6
M3=U5Q?*0A%9>)8)C=S-VG\]_Z9:DZ_R+. AVF.-$Q3%YH0_\-TRL$_\[OKT1
M%U@=8*$Y"-@G$O_U&2P8*^PA6[1?1"F*95ATLE0=FIV5O9QXT2O#HALXIF-M
MO\ML2HD16$/\E$<N+B9HWBW?$O>)Z]([VD %X;"+?FG[9X)HW$Z7++ :=8:<
MF<^NJL<I3LZ668ILGHB1^B0C#:D8N6QEJGP5PIT#BYV74Y3X=8>S+KNM)AGM
MJ+7J+YOD48$!L$#$XQU[D]>_7SEK-$HFY=*CT1I3H\E<UG_62FN&%Z;OXV7U
M/TT';?RT\OT&+=>7KBNX&V:D[L@*95+T\=H 956J571:T^5#V6Z;M6QJ*$YY
MIE8QM'8J*^_9FMGIAM4HD56)3QZZ+\2E9YK2+AEK-ZR(S/!]=5Q1X-P+.#?0
M_2N"4S=T6BW)#<]L:[AONXG7DS=JXC#I(^6$K+!1J.Y'JG>7ZMVET)O!X4&&
M)L![;-T5EZN>N96:=T^5FXNJ->/6'D3 [@/K>,\N#TEIXGT>#QV2-4"!4UQ(
MD!R%D7X3N<"6'04@L#B0K /C>CS_;S#T@Z$I0J_Y]Z.$3V+&J?A!% D6Q?_P
M#,)7QGY@C!O_2<C\?A08!:M>]!FF\O%[M^B5YEM4TNZWN.@@C2(H!1T\G)-'
M0Z.6X'GP'1Z<0$([A-<PFT=/Q6F%)FEH1<M\(P&PCD?#\H"F@4B$--T",WWG
M;3R3^!MO_(JHOE5TI8L!&Z-PB$F:::)08L7@\X9YW+F\*%T< 1JE=(^7%8LW
M%43Q/CX&KCE"2$2>CE9V7@G(Y)(*"RH<^B(FJC_FYRFYB-<NP2<>J2OBXS!8
M'4OG!85Q="Q_=9 <9A2>[@OP_'=<?)%'(^)?;R+V>,@P$3[*&<$Z@5$6O @S
MBY*E,%Z%OY$//KF2!9$4#R.(HE<B$]WV^:MYQ#V\S8IK(? $E FZ>'2,>'E$
M8E0Q"UXTCL>+1R,B.F5$4"!"Y\42\.A.D0Z-<QL%[KN,%S<4WX38^V0BC$4V
MX9]-I)L)-DA+E)4N#;6ATE"C--2J2D.5( TU)?IKQ<33.,YKY7S5U2*O'KB&
MQ9TW>/)-BX'M>H<[9S16,/Y^9-1<>?XEF.MA=^C$3ZT6\;G-,>4TL&YPSR@D
MYLDWI]%L^%87SX?$$XK2,Y.E@0*T'40HI8/U><=Y8J^CZG$8IQUMTWR_XH4U
M1F:2YQ;,V/2"0=MV]+?8B3&PM,?7XCG:67D5D7&*YRBPO&/ZF&AV$]D B8GY
M+*X1S2T>-),PIXBW7I_:SB/CAV>'"K,R.=DH>0#?9P8A[O$4=_#D(Z.2IT,W
M+A\=#'E4.=;I?1LM4[3;FZC,<&B01ABOCV5,_$*4?.=S53<='R\ZPQ1['H;@
M\M*\8!D6@QY_E)G])#,BXR:F-F;.9'6G<8(%O-F,$<!+D5DQ N+UIA%+Q4HD
MWC+*.!IPT/.\)X];.KXU\5Z.K#C-#Q$2T6KSD#9D-0)U%-E;:'/['B;2LP$P
M6++;B:>'&FR<+" B^,=9*[ %]"++-"H./2I#-,IN3%8#B6K(@!W,[7*12&+R
M;"WLU^3Y 2]Q%0\@C,IH(G'BXVB65-2"!FX%,""F4-GA&QV7"N%)S3#@<R1X
M(I.B'57R)"& $,'\+ZR6ZM@,,\:&?H(Y&)9IP0Z*%B:>+-J!Y[>YR8\+PN^O
M,&\"ZY^L&>8:RSSOD7&#Y6] "48-,=SGL>+8(-QUY2%X].K(RA]+>"(-1F2T
M6:-\%QZXRK/H9K,K9F/,"W&,^:=9J_/0(K^GXEPWX?=[AL5.MO#8_-B1?9"S
M*-O1/7[/#ED1"00:7._5-P<[BQ*9'6I.L.&^@SF7I3(?L;IS9[/O %X%A"V$
M^G+2XTC?M"A?B2"@0G]EG(A:ESV'_F[UCFOF/*MB-F4-&IBU.'_SX1#V?G19
MB>K5.FW4EH[A43'!N<77!M?ZZ^*K7*=5O4[K914-O!K!D^[0V!G&Z8@=8BH(
M<\]!F!]VILU3O 5C"7P_.E.GM7*--F0*T/RH4"LU:C?9([:$VA+5:K!ES&F1
M(@EJ\QU1/&/58W_*4,5A2AB'N=4#P2T+WS?7=%HV=*J5UY8]%25\-.C<ZG%B
M&726*K12U@"=2Q\F5!3P+J_Q,KAI*^WRILV0,#XF$==0&/6?%;$)6+DU"I.-
M0U7%O C&/3G8C0AC--C/GCGD%]%X)Y^,5^B"A,85*WT6#*)2BCPF)GH5C<JZ
M\FOK,&3]01@4>#3%@-_I![Q=THI7^]V!^9:\[DWAT--*]_KXXD_KO'B.%92X
MR>>K;8GE?L;HE' RPH+W/R-_?:?+X.K:D4^'$Y: ^]>(K M!U5VWVQ0TC6:[
M6&'6C"K5M-J,MN2!!^GTRT!^J43+E3*MZ^79&<1-O'F]5Q&+9+NL$-5\%>V\
M9R,N:(Q[^X4YHF/D>WS4)5@('=-?RK1DS*:_+#.%-<S(K4^A4J6-6@VLRSEH
MG,]+DLY+@Q:2O#Q]+VKF4.K#;4.9+B@2MZ,=/&?A+*K46%;Q![>HL9'";US2
M1?A!BXN[^'M"Z$?1":J87&XX_!]F1E%&G*V"6,['^67F\EMB3JJ+^Z\,]BD7
M;?C(J%47J])Z0I9RFF_36ZXN\'.+LVIY?T S:K2FE:A1JTL'M'5N\M<GX#XN
M,)]%X-N".Z%="6IF2%[#O1 #>;3^<X"<XDLPJ [G_T9E:3VYZS57>%D!+[I>
MR1HQ%?16:+1<EP0Q^[YUWCBB*<Z;C/I5HW]5!8-('0RR@99>SMSX%T"!W76[
M:8I[L1-8DG 0A5O9<+O1;K$UY-8,JI7+8'(L;3'+&\@TNV%L-_:BY5KONRM4
MN$=>@Y$V=7)L',BJPI*.!J>Y<L:I *4MWY>N%)/"+[@35?UN63C547>I")3W
M7R-AH-&H$$^"\"@2F!<[_,YCBC"$**I0D^Q5R*_LO5>7^4'/'O"R- %\$W3M
M4>6=1,63N*#>9!/1<>V7T8L*$Y52)LKSW4Q_M* 5H\^P1 K0;CJD._1!/(<^
MEA*$AQ$6A&$TE.^Y=B>@O!S/,(2Q*7:X=6P>W<!+X/ 2-SW/L:*^K)YO1^52
MHB)Z/MY2\J(O01C7N8-'A_VA:.)HL0$\)KK<3385'GW#1B4DD]/".BR\HDLA
M"'T3%671X=$0+.QY%N%=(WDT$A+<X1?KX_J'404_7JEP/.=$_<?14B?K,(:O
MS'D9Q5OP\##7PZI]+^8S*[Q@NX=3\GV %7U\TPVZ6#FIFV __",Y@XF"F,"/
MH<-KSO#Z2P(ED=H6W+;CPH8)?$TBQ6==Y%K *T BNN(%M CO4C]ZU2QPL/9*
MDA6\1HV;*,,3-]WD?.0MD!<P,:ILV <&6(5Q[<-)E%Z-JC0F:1 E)^%]4=W-
M%\^!'26"[+B&YBC&CA?73"Y 5"E4U%^"CVR?-[J'M67^"QO%STPN361+QTN3
M)"C&Z__/WM<^N8DD>7_GK^#F;B_L"-0CT+N]YX@>O^QYPW;WN=LWSWW:0%*I
MQ0X-&D#=[OWKG\RL @J!$ @AH6XVUF.W6E!959E96?GR2WAU#(<D]ENE_0Y;
M:P.C8Y:-R\USD8<(&RRO# E,3%8,;958&A0!7&0M9X63[PFG)_5%)62CQ/;"
MI@A_DH+Y>FODTCE#N,\07(FPF6)^%O-#I,TIJA^4H.?>7+7L82?P;<J?D8UH
MF)I)]AZ)I?FOJ(+I#\H=13"M*0Z&)J5*:%*"39YYW]1RNYZ= 5=>3MK<MC;S
M*1]DB8/KM.EKY[B)S[$7:J,2U=*W.G&E:A.)FN;+S32)+@." <DI*!UI@ZZN
M];N#QF4-M5S5 ,_K?EPU-+3>:*)-C.8E/38<56;+U9OCRF1>O]M0=Z-#W?MJ
M\L_11G_G^YR3^=G3)F <C";ITJV&Q+%;MFP:6^Y[%)1@2[A3C8V)UA_MW1.L
M.>D5S<6)N4]%A]J0=^-"WH<RYXN <,!I,)@,M6%W[ZRF-A?CQ3#FH6X$A=!A
M=&TPZ&K]OMY@QMQ,OFB\M[U(>DC&)[SU4V,[H^G=MC6::(TV:ENCG;HUVM$D
MXJ ]V'K[]6 SR@5S_\%C;]05)D[!*]=2+><5#4W, E*51!^Q0%W O4CD+E##
M*_VMBIE:<F81Y38QGM<B?5WT3,489X!P*@$F MDP!'E\Z!\K$^\EUHJSA32R
M@@DV"U@J]T*]]"G_0N./;+8YFYF>9_&<*&ELT6L,P]FH#Q.)*?Z2L1".*FQ(
M!=^7G@X3K92LU_@!_,5[DV(V$N_*"E^XP)YQP 6\Y^G:@0LE]LL"+<I$BL^"
M"9HYUA5OIY6>U,9$E!T3N5"_F@ZH(W*>B=99H@LO]4.-.X%M-HE+#"3RO&:V
MZS/["=.\//<GI>C0RQ1D<!76Q7'OK9D?)3X!]<\]BZ60*@A;,Q53&\V3_L^"
M494$HX(-'"V%^KAD&>PZ!9ZX)P8-T.Q=4V:?;G0QP^P>&_3-S2<_:L>73$D4
MO>\ZF$&%+R:>1&;#QL\63_>C44-6$U2)/"N>FS5E&QWUL*UU^B$@B>\\T9,D
M-Z8.FV\_,$JZ=!TE-5G*Z2(4MI7''BQW[=M/2=PVC\F]CHD.ZFK-TS>I;_*%
M^C[6.ILZ<Y%:845H"_HJ^LEGE.H6]JP6J9<Q5!],U_==D8Q'2BXE^A<%S.T7
M([F]$I+;1.1&S.J*3F*15>EG\%4H#@F&YEF_)A=TWFZ<V'5ANX]P9IGV$W8D
M-0/>@1.,.6N.+</I/38<-#9*((DY9E?"20AGA[+"[J3 I8LU)D%+;>-EV3?G
M.'4_;MX8C>MO],OD71WI!$77K#6CE% 7'XZRDN-OS]?\/ YSNBDKW'[B&6P^
M$V1@Q)\(B!NN2UJ%KXK4?1/.79/'J80LTO&X\E#(HO:89I@1C L,DLD[6I)"
M!1N5FSG8SEVL"O/(*P$'^87ZB7\F+4&D??FFA/N$*\R'$-WDN<*,5C4Z_TUD
MNC]8$)M83J \NFL;.]%33C;8#>X<-I!G2OOP?7Q<+ M:&9@J'QD6UB(Q3@01
M&O;JI-:BZV"U#J*TZ6P>5!"XSUOSO'S*DE[P-:?L_1\7-Q?JWRXOKSFSW".%
MM!A<]M<KLH#X#S!U@A"]9Z:_YBUE>?]Y3 0W5[2BXI0)M2V98\#5BFAO&K4L
M=4R>KX\LH%&B]#W\%%8@\)U$$$<L'J \>1!!8GU\COJ<XC9'1JMZ;_VDV3TR
MV\:_)1KDAJ@*EC-,*> P%Z/$ @&O%^H^@V5:W8WZN%]"=_<:J+L_K3W,S%=
M]YB636;)#!@4.6S'O8!W> 8]YH3'/+ 67M",[MM/^+7_I:]]C66#?@FW-U_
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MH_V;:3F_JJ\PH?4UYLU@_@]1(>601$G5+=I7H]&^JIB#R =?@ FNG!L3DUA
M,%?(R,POD'6M]X=:KU\86[3%I7O^G%J;*5J,43>SQ[O=$=BB#8*H*X66U;+I
M2=BT=G6Z >FFC;L];=0D/=IR:?.YM(KYO0^;CK2AKFN#\=Y-((_"IO4"0!\"
MTC.5F]U")S80.K%:3'TC"3Q']X.),C8T?;*WB=+">;X<GJP4CR_.DWUMH!O
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MB5Z*KW]Y=_A.=P<5B_I:X_7W:XW7R\!DW/<<#_M@E3GYFZ?+/O.N:]D'GY;
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M4WJ+&U^AC*?4ZZO5ZBA1K8[**S/"=M0QW(Q<T(9HSC,J^@M+V[8C0(1HAD7
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MWZFW2Z8N3,M3'TQ[38ZCP(-Y<>[V5<M1'Y?6C)?VX4M,YTEE/V=+T[F#X:W
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M-'!^#:9+3VQE1F8E6'YP'[7#!NR^U&,7.P%,T=1<F=8\[O!K6XO0+"U)A^G
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MT\JG2:^#IK^O@4,Y2?T425P'SSQF^F(A9YS99N[]O170.M-B[C@.QQ4N&5_
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M::@9>IVQ^",JI!T[TNUJ1G?+??EX^FC7CNC]OC;L9T";OAAUU#B$RL7*?(K
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MN?_DD9VW/0>' 9/ '0)U143SB<\].X6>#<L _\=S;.TCG\#8"C#VD^.!Z7'
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M8!S5_N,!J[2L7I\9S>-=I=0)!B40@J:).4>U$+Q@(; Z)FL:JW:[KD7@]$3
M:C=*=9/V8C),$BS(">'LOLR=4([0JM&!\U<;O*)2Q=5J(3BH$'28U>FR5KM.
M,'JY,F T61N$H']$ (N7+ 0E\HN,3J>P6+?DCE&EW![9=*Z6]V/?+A]/X[VN
MF7_L&^6:^>4T[;ME\[;CGY9G4\8%GSJ_E1/S*[5[52U@7T [ZE<YWURKY>UJ
MC6Q%QZI5YK=NR]N80%DI(A*OU&TL]?ZBOK(Y'TR+I.@%%O?U+;2/LCULIC5L
M;F?8E3;%W*1>%9!CD[6;FW_LB".OW[ILOQ)D[EZ"1"/-W0I(J5=KOIS5_B(&
M5#T!7\JR7^N[7/$.VQ>^>G\QPA[S?*1?_O[Y]N/%VS@]:3T5MN#'*KU]O#YH
M5/NL.][0'_-?=8' /BLNJ;XZ>6N<?2IOD%\*OEG0TJ;?:C*C:11.)&^(_,UY
M^+F?=9C9:[*6U5IK^B6@>I>99I.UK78YZ+[PPT7$-XPV!G+7)_PN ZZOWG^F
M#:5']D_,@%N@( J_D+_ZG"6;G39K&]WEN8LKJ*OM9W-F,+,/BJC37SZA-WN>
MB\':'4L@[I6$-F:S,;>Y=B"1N\B- ),\]N'S?XLD3O].'_$!6(8PG-K>D(NL
MSGTSK-]BG=Z<7WHD=K51D<\="8XT&0,8:?57V%0'F8W9:C?6G,N!H=G[DSR)
M=D)JTX8M9A C;Q+X8Q!P/WC6/3_"1C.NC3YIY.OV\*^I$SKXYK[%K(^[M"2,
M/2_)/$I%E.4/;B/NNU'>WT"> ]U."SQFX(]2I6U[M[;]#LS9+(N.,JB UNR4
MQ3/J&GV@4&F,6_>8"AP=Y(@'/(QT_G/"O9#O>;DMUNJ;K->;.U(>RX"R?M=B
MO79Y-DL;Q#,G)G@L\30::[*J%)G$K][?1/[PQ_G #CD&?\8HVQGENT$ /WLE
MM%:V0CZ]-\HV:'4-UC/FY'7E>\6M[S'*00:KU\4#[DLG0Z_%VN;<#GUI5#"-
MQFXDX0#9?G,A]^-0?RXDN9GX,:O78ZUYWZX2$K@;&IR!#X&5#/VY\-;*1)B+
M.5=I_8;!K&8;A&#56]MR"<$.U= 9&*7&UE*0GZQS\JDZ>7>K>>D[_W9^KG]R
MN#MZJU_;]_P=?.RO*?>&_*UNM?3S<_DX289X _Y/S4V,>![Y$YBAB6R0OU',
MZ>#OEE_H;K+:O*OC]'R:.=-I4C)>:LEJL>_TV^<)+/DBL ?.\)U^98^Y(,B5
MCT2PC/1;OZK7B#Y(TI@R190:!-P&_YG?^0%\>$*43L^VDS-;I&B:-BG^)N)3
M.'AZOKB0A)=[%K%*; AT&9R[YRVF^U_\69OP !@ZIHN$,8\"9QCJ\ L*PGJ.
METW<RN9LZ9B70[$L3%G1[8#K-K[LNOY3^+8R5%C"M+62 U=?4B97L#"G<-WD
MP#S/<]=2G;*R>\D*SLE%G%&_@\6V=\L%RVR;T/F;"U;"EP;OKV OT!0S^X$R
M&>G7,]F,@_>'HM=^>9"D/E58I&H2;5_-=J(ZQBR3CA%YKJ>G.LI!6K,F[5Y(
M^PO-3Z6SUB3> XE?'YC$&UB%W2Z8BI/U:RI,?GM(H<JD!5=$:/?MA5=ESB]=
M'K:Z:/WW#Q\N+S]]6IRBG@=!D)/QM4OME\ 4"*#G@>.Z,(5\%,O").:]UJ]N
M/TK.NG]98<2"3.O=3:+?8^"2LE:S<PI4?MF\-(PNZW:QI6GS%,C\LIEY9O19
MM]UD_5[KX 1X<PJ,76.4 S"ST^@=EXU;I3D<P2N D\&C$ZJF$'A?,?*G@^AN
MZNKVD!+)<_V"LGMPBT)LNQ<[RV0&6/=^.]<@[%MCU+Q(\Z)ELHZ%4.!FS8LC
M\P*A!XTV,]H[9<5)'(8/LA7,5J-[R$VPGV/S,8[*MB/LH0_?LUV>=$<*^) [
MCWB1?3"SN&KT]) P<DM"MSL799/UFA;KMMJGL.E?,B.[K&,8K-W+#8/4C*P.
M(\]:L"6[K-<R3L7-JKF*N!Y6XZ!^<]6.RU<\F@^A+XR@ETFIK1N$VZNL=7JL
M"T;=;.Y4@U3E=% J5O1,T3NQFQL#+1/93IX59T:+-5L6ZW2M4S&LU3U &]W&
M02-Z)W. QJ:)-(V /W)ORA=?,M="E[E=!%T,^KB;>Y%1%5)5E_Q-UK,ZK&V]
M2%-X=/+WFQV$-*DRG2I+^UYC[W2OZG%O2 FCH>X(3*T[VPGT1]N=BL@P=@A.
M18;K@,7A A:@+=H]9G;[B^9XN$8,-9OWE+HM9BC^_\Q@?:O'VMV]^^8UHP^]
MGWO,Z'=8KU7OYY-F\UG+-/,SM>JC]:H1:/ ZXN/UR<CNNK&X(\NQT6/-IL&:
M[9WF69R<1JH85WNLU^\BTF?-U--A*J8$6JS9WVE8_>286@'?P6B:=:!BEBBW
M?F2[F8C[R8ADQ?1,K\.Z"+/:KG3\ON;JC/4P6*?58CVKYNH)<?6LQ; +4[MW
M,G4;M8, 7&WOUC]X,:&%CZE&"C0=O+1WQA/;"<8<.XJH+/@Q#_!&9.2$![OL
MJ.RM&A8D]?H6,SIU0L_1>='N,,, ,V[4O#@V+PR+F29X5;NMF:PO^U<N#K,:
M.RW".+5,;TQA$W I/A#?\<@JB@YQ!T]FJ[TZ47#2[3%CM^?JVE<_,E=-9H)1
MAG.UF%C-VE-B;0<,O&76A^L3XJIA='9;(78X_+6C8JY-"('Q9"2U8H$^J\?Z
ME@G_J^_I3XFK<(3L6LSHU5P](:ZV6:=-F&QU"N!).Q(%M76'XW#5(A*SSH1L
MYE(+[>&$=K< -#D#O*ZY>4#_8=\!T(-QLQIAZ%,(SM>4SC6AF8:*U6Q/MJ_I
M;M<'K;"AV4SCLU4GO6X?M)AJR.U$5(GN3QR%%-]Q1X4=>5/OQ_*>TY@LYX-Y
M31V7MX^\FFVU1YW%])FN8MG5%+01G9O3JP)J;+)T<_./'7'D#=J9[%6 S-T+
MD.@=M5L!*?5JS9>SVE_$@*K_STM9]FM]ERO>O-%=SH=G&K:_55-<4X4M^+%*
M;V]S[Q'<#\Y,S#RW>LQLM]\L;D SWR+[BD?ZF>N'X9M?=<<;^N,Y<4FAY^>M
M<?:IE=JB+VX-<-9B[5Z7=3O]PKFLU//]\#-OLZ[99;WVG')=.$B^8CD"W8TF
MLXPV7N >G? +:5(X_UZSL='4MXD)SG_T,^TC/;)_8K+0 OU0^(7\U><NF1F]
M-C-;W44/S[!I;W.Q6*]OLK;1.?YD#)-UFUUFSNN091_=%W7Z8&=7ILM^3<+\
ML!=C'S[_MTAW\^_T$1]$NA.&4VIL3OEO>Z:/U>V XEQ!C _"+:.#N=MED1T3
M=E:GURO); S+P$N<=>:R2_V:<]\RVUF/KF#F1-H)J;,-POLCG-,D\,<@X7[P
MK'M^A"#_KHTN:>3K]O"OJ1,Z^.:^:=D%/\=HE82SYR691[FHLOS!;01^-_K[
M&TATH-MID<=TY5&JMF?/5 *WL=MB?6O._SH2URQF-2W6[J^IJ?:GPYG5-9C5
M*@M]ND9C38.R:R<YX@$/(YW_G' OY/M6*18SP3<U2J-5NLSHFJS7+8N/@352
M?= Y*_BH!YE/K]V8"\B62><6AOEN(G_XXWQ@AQP#0&,4[HS^W2"(G[T5*@SY
MK7Z.7N]+:@LQR^HPJS/GHQ<$%%>=3.4(T6\W6;.YZG7!R9+!ZJ$TS.G3ET:&
M5K.QFQVQVT-2 1UG(N_'H?Y<7'(S?=1FS1ZXG!552+LA@L5:)M"@^Y)I8!B4
M/-R?]_4K081=JF101KM1R+DI/G6.STZF^T^N!?P.SNN1KU-ZKWXM4GOQR#ZC
MH!7XN#WP'_%* 7M0ZG:H/W%]&G+\$R%SV.$4#E/X08X(Y7;$=7\:Z/Z$!^!\
M>O<Z_./.#\84SL5AQO8/KH41_)7?.T-]Q(?4#SK$@:81#?D!G%?;>V[H7VW/
MON<$!C+@KL,?<:0'.UH^^0GVF1Y1; WFY8F'8-[8:-KQ:$($._+TX P?="?$
M[";N/N,C(WWP#(_;[G,8 >D<#T:-_$"489-?'3GT,Q (E^IX(Q@Z>,:?[3#D
M83BS[$9EY*-BXBPRU*44!!AQ"D%40OV/BXMK!4P'&@8D)1V.6@5FAIX10/NI
M<OQPIAZ_D9%#3<I<"$($XA0]P',ZG/1X$$;X51 *& KE&^8Y=>$[=X$_EA%A
M!PCUK'8-C@2/HG -IB!-L(*&_D^Q[S*2/[OKX'7''YW#A@W.Q;^UW(W8T&\?
M0.;E[@4F/</^4ML#P]!>+/8HU7(,_ C.EM;D/M."<K?Y[-PK(U 5DW^E]#2I
M]%);P..1S*H S@)C./PDPEX,1LJ/$S!Q<<RRN^7,IP@OJ%TO^P>U;T;IC?.&
M:7.Q8-_CYQ%,'+:2[OG>.7QB&@0H-$[$QT*TI7H7VKU F2_>6# *J-\)'^*.
MUK@=>/"'4*T>Y1;W//U5"G?<2A&VMX>)L-AW(\"^&Z0A4G?IC;DIK;YEM,7F
MT'7^FCHC)\+/#6UA69.M^;8RLKADZZR5A+SZDC(YR86YR\N2D"-_4IB]E"FU
MVA>U<OSY/0Z?V^\"#K/]E:L%]C"#>1<L=KQH)K#%E+FR26N!@_@?_]XSC>Z[
ML&![H:I ES+@]W9 UZND;W3^<^A.1S!(;']!%H93-U9KX11\0CD:TX6+.)0=
MYA[13H?3 :J>R+%=F#!]1DX)1Y'_;*Q9_)<KA8<6NU,;[R72O:S[VU:6UG;5
M[D('7&QOM/M.&&]^N9WA] ?/XW==3@9?.!3DD4QLX&/.T7,8<+"G^A-X(0_D
M?[[#EUZZ4)1AO)=(][)N1K71<,>,XS +S0,,*)HYQP=W>S(-)G[(*0Z"5I,V
M)6YE98S!7,ZZM/1W.%[ */BI)-8S<6W/B[UN<,N'-GGA^9:RKO&;F6[<YFQN
MG'\[/]<_.=P=O=6O@9/OX&-_34%S L.MMGY^+A\G(1-OP/^IN8D1SV'GP0Q-
M#-#*WZBP;0=_M[SJ8Y/5SB\O'IWFT\R9#DEP>LEJL>_TV^<)+/DBL ?.\)U^
M98^Y(,B5CT2PS/1;OZK7B#Y(TI@R190:!-R&@S.=*-^"_4%*IV?;R9DM4C1-
MFQ1_$_$I'#P]7UQ(PLL]BU@E-L3N(RCDI833R<0E=9@X*JCG/KG\Y\V#/P%]
M%Y\\TKI/^3 >=\A!"4# G(#4+-,]T(0R.L-'%"H>#F%+Q0<51E'+AC8;: CA
M"...,%$4XPU#WPOAE(0?!2U+QQ GFD9<:%J*>XYY%#C#4!QB[/392$0T?I55
M-RP=(X*7\? B':MD35H<X(=!G<?<F8N)5X;E>Y;0+6;VV^#]=Q$9UD#:OL6Q
MX-]^';S?-WE54C/F%&R%>P.+4!3>XZRWF^#M0\"Y]E44;5]BT7:V7EO'FEQQ
M"Q6(O&QZ0U_\AEG6%9=7XF^QN;'ONOX3!DI%C'#$(]MQTWHKOB[Q XK61,2,
M=,U]'OO0QT2N["^$6KEHZ6K@#FM#-NSRA)@<@58O;]['23"G/'IY7L1*!=1;
MS%= !>12:_72ZII;A^.667.K*MR:@6JHV58-MKTN+=LV@*[9K=3L6PA*/-UZ
M]?7J7^CJCPGILETBG\S"&SBN2YD[>5UOYJ>"4!_[3\/(Q_#8W-E8O*8"E)&-
MA[,,9G8ZK-/I+*/E3E>YT)>IV;<Z^WK8,I091LV^*K+OK,LLPV*M+,+\WE?Y
MY@0YMXI([IQ]1K]Q3,[MMOA]XTE=8PXN%FI0&';D3P<19K[B7=#4BV:-]*&R
M,_8I3[L5HB9K@AXW"D-">]SY-3-FF=%FS6Z;&<U^S8QC,P-88758/]M3YX!K
MJODQLSDL*]O._!#;HB0 &IN?7VW'TU5B!<)\A;;+:1IQ<5G A]QYI"K*=<*4
MA^R'L5+-\'XD>*.:XRT,0*O#K&QSE4W*EG?NF]<B<"@1,%BSV04OH,@#V+\,
M+"1&+0B'TP7,:!.61:T-7K 0&*U&6<Q!20[\B,^>B<@7!>0KXD$71?UV*4<F
MF)6>R8S^ 0Z653[-'(07+=8V3.!'4=2\YL7!>'&&!K;/>H<XY=<!EZ6'G\)X
M=@ELVFY0B3>>]A<?WI/0,857T+5(S5Q0,K/98WWS &)594U[,'YT6--LLVYM
M^4K"CS.3]8P.ZQ7F7]3F[W"\:'4:!_="#@*PNM5);T@)M*$"_;NSG4#"G;A3
M*GX48&A)%+N.61PY9M%ES7Z;66:1,-<1S!<B"&<M9O4[<, R2A+ JH7@"/<9
M!FOU#=9M]6IU\+(EX<SL&(4W^.6-99?S8I^"X.F0P,L4[Z(8X8%U7)-9* ^M
MVN5YP4+ .F:?69WCW=;5,G!L&>A1Q[=>;\WRZEH&3LW7:5OF$5V=K:KOCN'-
MW/J(:%6[,L<77,M@V,2JU2J*"-<J[/2%P.PPHP7G]O;Q C>U$!Q;"-IPGFFQ
M?K_V9U^X+V,V&Z72 Y5)V?BX9F^?^H)T<?S0L%BS8[!^NRB47-]6'Y 9/=9M
M=5BO7V?.'9T9;=;!KI]6G=Q;#GZ<6<U&$1YB"6XT]IZGF.E--].:KA:=)7H5
MSM]]9C1KM5H&7C1-S&:I>7%\7E@=DS6-@^>'UYR8BQ"V&P> "CG8N6_S*7ZU
M@Q\<<<!K@5FF1CM=@QE6K4:/SPN367V+&;VBJ%[-BX/QHFN"12M,BZO/;(<_
MLQT< JLD9[8;V[4#1Y:5#;C'[YP:.&VIO( S 5:M6;NDQ^>%R7HFXM@=/.A2
M\V(^Z=^ 8W.G]O6.S@FCU3A.G675<ZN_4;.YI,T3_SGA7OA2\Y)*=!-]UF'-
M7I-US;(@XM1"< 0A:+-N$PQ^H>-5"\$+$ *KVV7]6@^\8!'H%'HW)<]*VNM1
M_EM!4]W:5UXX4)OUVR9K&74&13GX<=9B[5:/M3M%F8?U.?)PY\@F:S>;K-^K
M493*P9 STVHV#MXAH#)IMY^Q<R,/(W5NKZ5IF:JE1,YFK6J/SPN+-:TF,UIU
M,Y;C\\)@7:/#.NVZ%\O1>=$^"#1:Y<IF/],13X_LGW5P^NCQB#.STV9MXW@0
M('5(ZM@B8#"S#PYNI^[=\<(% 7R'=L=: '1;:X.7( 1FLX*]._9S)]_:&NUL
M83R[B*S;#;NA;,.@U(?4Y<>#!2B:P[9"W6_!\;0P5)!#_N.9MYKW.^;]68>9
MO29K6:LB&^V:_?6N/Q+GN\PTFZQMK6K-ZGU_-'=F;YO?,-J%[5D.N_&5+_-K
MA'CO[W\;.8_O->VW7_&_OTW2WP>_J@GT6/CU=_K8#NX=F"0^VMP=LR8[GEF6
MHD..UQRO<L;YM_-S_9/#W=%;_=J^!S&XX7]-N3?D;W6KHY^?R\=)JL4;\']J
M;F+$\\B?P Q-9*/\C6)M!W^WS)%^M=%JYY<7CT[S:>9,ITF;/;5DM=AW^NWS
M!)9\$=@#9_A.O[+'7!#DRD<B6%;ZK5_5:T0?)&E,F2)*#0)N_S@?\#L_@ ]/
MB-+IV79R9HL43=,FQ=]$? H'3\\7%Y+P<L\B5HD-\:]I&#EWSZ_>?W+YSYL'
M?S+!)%Z)0\!'.ABP?LO4X6@3A@)[!_\3AEH(DJ&/[&=][(^<.S@2(6J!J(49
MVB 2KBM_\^1$#_!KW8:C$Y(_#7(0MZ/XI=/IZ2 3U*TB>@@XA^]ZT4.H<V\$
MT[CADXB/!S WJ\E@4J:EP[EF8@=\I$6^;K99JYTS2WW7LS0Z\2S%^*A+=:"9
MXX\TUPXC_9G;04-/NBW&S:?66]T3#[C^2]* ,%ZN#LO])6F&E_M9K>"S)H/I
M3 (>@HA2!TA]Q(<!31-7%W=U@]7KV%;L=4/_[-%\&(U13!R4&K'>)SO4'\!J
M\D!+3QE?)V8(6NDQK?3!--(??7<*?WN =]6,1OH(OHMOH@GF'LX7)FE/)H'_
MB+"7()YA0[^%[^)OG! G@\1 ,Q[=35W='@[A/!Z%6L"1RX_TM92(J$:8"<J&
MH+IE-HS7]#NKC_\J8AS.*(=S^**B=3CA0QS9?6YHG];A/]/3^Q&LPTB)M>,!
MB>[LJ1O!E^Q(3!F6ZX*,V]$4?X"!;!W/^\15H]UBS5:7YA7PH0\\A$TSL1VY
M9GS\ERYF!^OX-_%5;'C.]*<'9_B@WW,/L^-@GNJK'OT]MQFZ&%+TXV[HJZQ9
M2X1SNS7_8E +E5ZK36N=66&OQ[J=SK(E:K9^C\W?ER]1-9QN[%Y#9XS:(73_
M'"P^D<R?PN:TO1] R2#R<(/C(Z!(N:MMH,P49>]0VCKM#NOVLEHM>2 &!5])
M:6I%VLW#Z%>BWCJ$2](R6ZC>K$Z_T7\M]$?\E!,"N1P/Q$KJ'OC$=#("P< /
MX#P^X'R]Y__X]YYI=-^%^H R9H",((=<DP^IGT>T7;! - RGXXD M$.&_ !Z
M(U&=H0-? WGVIR#LTY#&'-KN<.KBF*IS4V* H@>8(K%AX@?1'3B-/JEH02(G
M&.E_3>&[0!-X.-';<M8@//A'V!K@>2*%\&]I#L?+$MVATML.V4,CG..SS\ X
MUP7=Y@=J"P'=X4'XN.,E9--\,;>A'3[H=Z[_),0'ESI*]Z:2*U1+!T(U]&^S
MXI?R2KIM.478QRFC391)K#4"T1@H0MKZ7@6NN,>LIK':0&8[WQ(7RFK.^DCC
M25.I.&;K_?;K1%9(A!R5J84#<AMH3]-)D8<HZX?*V(9[T%$%FJ0TB@M$'7:0
MZPPQEVU+S?6+R3HMT!SMGG 3/1]<#@>^(T>E09&IL-&SW!O^-75(F'#?#J:A
MXZ%3:D<DD#"H+K:IF5C*HGEG-W**UQ96=ZVT'5K-OMISL\YBOBMS"J9M7331
M=>4#./Y+@K"9]=(3L,>UG/\9.Z;->.DQ;"&9L6;# BMV$>9:)[&ZV%1(%U#N
M%/51(5FC63J1TPS3DSAT8>CC7\%#HBU HCJVP08$Z>^[H1]_%V<5TC$(_%_4
M1$"#,9ZY:!-)08S?9;AWGN \IO;0V/F)RX43 IAC\N7\.\DOD( G<-TU&^Q-
MD#F8J%7@H0S^-E9F6_J1>0/+Q:+QPMVA? $$XXN70J80"9'V!\76A[>UE/@(
M)9X^<&0>3^VH_8I]Q8(/&T^7<!.U6=S$Y$"WR6Y64((SFUFAVBWXIK;\Q#WC
MDTI\-MK*[88)6_E+VI;/+PCLR- /U.:4WH(\/N-#(_#+[$"SQWCT58T^\80\
MF@ZC<-[?I2T[\[GP 5:-[WJP?6-]0?O^+H =#,8,IM*HC)!43*9CA#1-E=#G
MF>UE/DL,'S83.5)(5JM^4Q-2/&.$) J3-$$HMQ]EM 95MST,?#[T/7_L#&%X
MT(PR[.;ZL >$ 4FB.MF03M;1P8A0".<&V%LC_\F3GY?TB2$&:E'<TW05Q)&6
MACA29-]$*F/XGUFIE$@TJWPS==Z?5:<2147&+SL@EG]09,=UGYD,0<*"GO7<
MY80/= P?@<<^1'FU*;[D/W(]=GE$6V6<))EU(HL["]TKXHGX. :;X"MZZ/P=
M1Q!BQP.WPX [$3GM0L@#V@)"2>/=(.E_=(+&$]=_3MNSS#%!2XX)N-NBP!E,
M4^H\4?>>6/\L9E6]?;:_Q9Q!/TE4]WH>B H>(]/<Z8@+.0)Y ?& S[X]%4[1
M';2.]R_R$OS_O&J^HI_AA:'Z>>TER1M6#$[9DY"_U=6_WL$>'D4/^)7FZU<K
MY?3M NQT82("?>B)HR'$,=W1[DL=%J1E &7PM__GE1G3>7FB9\Z4=WKUB7M@
MO=3/N1GM*VVDYE8>M]9LV;AG;NTW75=JD&[G]4ZS="[&X!$X?R>1EW0HIH"\
M2IF]WFO*5CS*05+SY&C]U[O-P#)8OP-<-8NJ2_:SR(6JI.;>.K5!+>!>IRAW
M]F#<*PE0#9Z+IQCUI% VZF^,T11 [=7UL-F!^MT>:_=KL)IR<,-@%ASA>X7=
M,LNRGX^,R_&%W]NN2&@)_#L>AA29J)L"+1^HUVZQ?HT47Q)N]'L&)F"5?+/O
M=2M_%?>$D4C[J'?PTH%:%H)H'4=F:F[,#F3UFZS3.:4N1OMPT*<A3 ,<]$?\
M62:<UP[ZJ@XZ S-1;_=2,,,R.JQU)&Z4Q&#?1/[PQ_F JA'POA+V<&8_UQ*T
MV'QW#=:KP6%+P@VKUT6@G9+OYZ.C8(;3@)(4ZRV^4A"GTV2M_@$:"-5;?!5N
MM+"JYCB PR4QV=_NP.D6J9 1=_GDP??JO;RB@6A:<+ZKXV4EX4;+8FVK[/&R
M(YOK[UC&4>_NU8YS)O"CZ!ZUWMT'MM1]@W4/@1U>7DM],:)A0U$60;7IP=2A
MO.XZ-+["=0KK=X\3BZV9,7\*:K%N82Y<67;SD6WU;6!C(6!MK5>U#Y99^^+E
MX$8?7*=N]8SU7CJ\KI/P6P,D[P$@V33:K%^H&FJP]!<B!H;99*W":$W)FSEN
MXHKL%K#TUH]L=W5<SI.!1BT%,.ZZ#:EK8-Q3XOZZG:@/P/V]8N/NI[2R K"Y
MW1HV5\'FMFK8W-.$S=U)V9\V6_:G;X?\(2O>9@%L9"E5\3?7QZ_I&GT8K8V
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MI';/S,;&"X@LBI@& 1J'#G_ZS<PJ'"3 4P19@+"Q;]R22""K,BN/7^7AA6$
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M!.)<^$8!L*)[Z" 4^L)=3AH1C%,235@?O7D2N%Z 6?=B<Q>R L3ZRE9^-^P
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M.7X4+Y#I!BQL@/[>":6,W,6?Y@)=4W<_J+R;/ZI*NK5SVF1/'$RL0>LZ=;?
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M<J^L\(\,7F*^G"M6?5(.&U!6!$,ROVW69U^_'82^]780G;(B&I*Y>U+RONS
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M\_DC;(,3N'WF\1]'S!B0QH*/PNH^A?][[PQ>/L'O1O[8^O3_ 5!+ P04
M"  S@&Y7?6AL]VD'  #Q*0  '@   &8Q,'$P.3(S97@S,2TQ7V9L97AS:&]P
M<&5R+FAT;>U:84\;N1;]'BG_P8KT5D4: BFE*T$6*4#8YHD%FF:?7C\Z,Y[$
M#\]X:L\DY/WZ/=>>209(2_H*6Z272B7$<VW?:Y]S[[&9[H?1'Y<GS4;W0[]W
MCD]&_[JCP>BR?]+=\Y]XNE<^[IY>GW]FGT:?+_N_M6*=YD>LLY_E;"038=F5
MF+.A3G@:^(: ?1)&QBUT1->;[^UWS!)N)C(]8F2Z?\QR<9?O<B4G:#)R,LU;
M)]W3D_[=5(YES@XZ[4YW[Q1NW[SLA+^D8YL=/\]4N[G.W'3+AK'.<YV4;74'
M0I'FPC@/SOK#T>!B<-8;#:ZOV/4%NQD.KLX&-[U+UO]W_^S/T>!??33#HC]\
MB261:22H_[O]]J\9%J5:D6>:I74R"-B'-AL6U@JEV <AK3#LGZ8=8!5,+N,%
MRZ<\/_J;XQKU3B_[[*Q_>7G3.S\?7/W^6VN_Y;Y_NNF=5=]?!@ES&>53&F__
M'X# :%A-,Z/U"+FJ4()1[L/F/X6E!2,2=D?G5;=RN/WVVT.9WN^@1(S0.VW0
M__RDUF7MH ,VY3/!C)A),1<1MD5:]K'@!E!5"S84F38YTRF[T":!][L?F8[9
MA1)WGZ8ZRX0)FHU!&K:/W6R4:49#2CRTTMNM?9FM?;O9UIYRBPW%UB4+=IOJ
MN1+11 1^AXW?UT@C^%3G+,2*<)DRGBY8D>:F$,V&S7DN$BPZ[3A'Y("$Y(K%
M/$2383I!TLXU<W:/#%(1"FNY69!)PF\%)A9L.:9%6P1O,*>BQ$QSD$$H35@D
M,$O1':Y$PC0;\ZD,I\P6]&,UP%P848Y"(232*L$CF4ZP(?D4(=I,A,Y#&AA0
ME3I"H-@5+,MX45^(%T?O_;W90OHAI ]^$-*"Q3(%9@A^*X@$P#/,\1@@6AG(
M-$8RX[G$0#(-51%A4 "Q!H@ ():4 #/ B"A W$ E6V*\1)=],#=X%$D:.""+
M0L$ P-8 GYO.-AOD4<CME,5*SVT%>R,FTN:&8R9.C=YSN!G4P&LK;QZYN\7O
M3\;ON\WP.[JWU;\8^Z70Q]8CM%)&E,!T'$M\=2 8,&Z0C0EP ) <*T&X8 (P
M'RMIIV1/=@GR-^5P^AY)&RIM"R1(RNQ&*^ML,J-#$:'9LC? 622 7 ^F_ETX
MY>E$L!Y2YK!0L.@<\-W.X1NQX[IV#B/_;<=C6)*833WD:0)&B;7&! ],<F;C
MF>)[,\4[.R[0A_2 !4F6HRWD_S[(MTX>POM)1O"=C1AQ+BP:@ Q7W9_&;4#*
M(^0%Z@ 4RF9]2 *,!3!83N54!=.%P:3(K#-I7<*&E4C=.'0V6:7Z>KDP0G$'
MZE)5K( )'>QK"3V5R/MPQFHE(YZ[Z,961I(;22%(KWY<"4MIJ,*2('%IP#KU
MXM*[M@(>Y:@GU"GCM(^%XE26$)?S8B5LT,/)I&:C+O#PVUB0)2H'!A#1ME*\
M;MJ,_Q?:;)R+ =(E?;ZSZV8D\AL+4[!O)B,B"+<ZY52UN 6Y2-<3:[@AHA!8
MZ:N2?"R5S!>DA]9,[H<E5CO$.RQ[0MZSKQT.7(F\*V/+"I.!3-:IN##4)B(W
M_*#^)W&NV9B(%$)-@5^P$AD1E\QQ(/(4 L%EAH*U)='K)E&X&8GZ,ZX*EYX)
M52*.(>CE#!BP:W3Y4JRMZDVS\;6"X[^NU^J.,^B(6D&4@?%8%_G77=B@)D*1
M+<T%G7CBIX^\;%R=I5P>$'XMX- QC;X%^*L&>+1AE?#0>0Q!NN8I5;A[L@[H
MI&<VK@TDF'08%H: 5A,G:_B3:)NCG6[#,9;%XK$O_K[1#S/E=JF]U +0=J00
MD5-^+H2RHBR8DK="E1=,50?F[8.O3;]Q4%L>O()S]>%+GJOI&-EL1!5)@E5*
MI!1=Q^DJ.U)NW5QN/3XF+'WC."GDVOA<#AL G5HP9I+(/!?B&R5HK"&?Z'DD
MX: ;Y0W(@7QOJ:#@DTXL%0?%ET+"?\>W(@W=/=3.]OC\NC/\AL?GGH+J19,$
MKNEVA.Y90BF PU*%+$^Q<\%O259X%>P Y[6\N\JO+BB_"][^P$G74^N3,H_0
MT8IE3OYJH:G$/_H SY#G@5<W%GMHBP3;)?\K7#AE_5I[E[M-V*\?UAL>;WO0
M)[%!0@R ,>&R.%#J_LI3XCGP8D&F,ZUF@A1#RB?N[.>.N#[SBR13>B'P>#[5
M_@^=_!Y=@.YO**#-F=#^J;#KO&\?OL!?\7]@ZA7BZPA_R(#O=J\&YF,401,)
MLQMJI7AFQ1&K?FNYUV"^@75/D%;YMDP-BQF/Z%:BC!__.Q3=@Y#KM'KO6'5Q
M?36J![,;\T2JQ=%3X3A;B]3FHX=>![B/V!50EHP!M,Z[@+W=?WO0W:,93DJ,
M_:C/[Y[5Y=/%T3?=*W>IRDFGBH>WWD7F;D>/61E +8]5+>Z-G0=ME$;J[]:L
MB_#@_;.&N&?WUK_,4@_<,?\Y</<XKA6[GMK_Y^[[?&NX7;\?6[^SJ10QZ]^)
ML*#[(79='F2ZI[1J;V[\U21*TF,3DDVKYQ?+XD7MO=7M9FF^LWY3EB7M_[2@
M_<2I]^B53?\.)[WJ^1=02P,$%     @ ,X!N5],/+-TF!   R1   !X   !F
M,3!Q,#DR,V5X,S(M,5]F;&5X<VAO<'!E<BYH=&WM6%MOXC@4?J_4_W"$M%4K
MA4!*V]T!!HGKE!4+#*0/\V@2IW@WL3.VT\+^^CW.A:9M-#/5L#=I$(C$]CG^
MSO%W+DGWUOUMUCL]Z=Z.^R/\!_/INE-W-NYU&]D_SC;RZ>Y@,?H$:_?3;/R^
M%@BNV^ T8PTNBZB".7V$E8@(M[(!"]94LJ"&@BBZ?*M<!R(B[QEO@UG:[("F
M.UTG(;O'(<GNM[K6ZPYZX]V6;9B&UJ7M=!L#A+U\L6%9SJ-<4]F!MX*H:Q&G
M0 X#&Z&UB-*Q6N^,;U3<>;WU4;=Y[H',DM0%P_'*G4ZFP[X[7<QA,8'E:CH?
M3I?]&4RF\SY>XM5B@BO&JVH7_3,XEW>K]5U_[H*[ .<7N+/7]M"&]7B8XG9:
MU\W__0%6..#W1&D6[/-!QGUJ5#;M:\9KO2D'3W!./<T$AT>FMZ"W%#XF1**9
MX?[T9$5C(36( "8AW:VW(HZIM&#*/1O.S=JST/^<B,Y01#'A^S.9WET JIL(
M&2'V^D?TEDSUHB@3/E $X2/P6--H0R6TFA9<-B];0!0$+,2Y Y(U]1+)-*/J
M](1P'\8[;TOX/07<+V)*&=CX-4M]HBELJ:2(M8PLLZ  AM MN+5AE2A%PQ!N
M*5,(X5=I6["4C'LL)B%,&"=XB5>+(& >+D"E1F=NIG5Z@H/&KQ;$B50)X1JT
M*-%**=LPRC(V$5^@J?ZSE3C_KGE3J%T3N2&<JOIB%](]]#UMX3C1[2-1XI"_
MBO._:MH_5Q#/[0]F8QB.9[-E?S2:SC^\KS5KZ?UZV1\6]W]/U#XR7V^-ON9/
M&*[NJMCFP3C:(V%!:-12R7"3Z+ONJ!#+U>5$QVHRZE7-7N+T<W4A#= QY\[%
M2YG*/5T\O3Q&@B0,]QA/41PB7Y\X+.GGA$D:H>.5.?!U%FZG)T[KG&"D2'"N
MS_V+ Q<.E']B.Q+"3#OO6E<=P#A(H9G*Z*Z,:>;4?M#D7Z')Y;?3A'',@Q%)
M4RUF74T8QZ3 LNQ5<(@P3+L02ZH,73#/X#S!/(5RZ"1,2#@3(X&4E8H%AT2%
M&GV6ZC9Y$E<E848W@5DWW52]2&+V?X9%9=:\9-6;D90(TH&-D#Z5=4^$(8D5
MQ0*>7]72=O,+_,E(5\N[TM+YQL3W&;_/3<6?8U\?BNZAOI:H>I,R=;+ SJ-D
M3#T@$0OW[:^9DZY5[$^:65_KC9 );9B+AZQX.E=9\>PVS Z]_$R_%_/542$/
M]NTOPLM/J8CS04B\/S*(H$3(_ [D!I1R0S&2MN(OQDQLEENA*@M;-T<UL:$:
MU6U%V? TTH[!N]=V/477U\[_V++'\^$/_WV?_X9;1@-L&K"!T.R!'GK7[L!X
M[?RIO7V]Q-2,JO;7C/<]3R1<HPW%\HOJ0SF4D",_;5<_PC@W)D$<^=GI6VM7
MP[R*R-Y-F%<8?P%02P,$%     @ ,X!N5Q':@@-<'   E6<! !$   !F<&%Y
M+3(P,C,P.3,P+GAS9.U=ZW/C-I+_GK\"YZNZR]:N1Y;DQ]@W,UOR:^+$'CN6
M'2>SM96B*$AB0I$: K2E^>NW 9(27WB0DCUPCE^2L0@T?XUN-!J-1O/=/^=3
M%SWB@#B^]WZK_69G"V'/]H>.-WZ_==_?[O5/+BZV_OD!H>_>_=?V-OJ(/1Q8
M% _18(%._.FL;SOH+K \,O*#*?J>3O^&MM&$TME1J_7T]/3&AC;$=@),_#"P
M,6$_H.UM()B0/ DP(WB$[D*,/OF/J+V+V@='[>Y19P_=WYV@SDZG&W7Y[MV<
M'!%[@J<6PBZ>8H^>PVM/\<@*7?I^ZTMHN<[(P<,M!'QYT#:@VW0QP^3]5HQI
M9)'!&S\8MY:/6HS^%J)6,,;TDS7%9&;9>-G!\NR)'XQ"CXT)P<&C$W/!^^T<
M=G>2E[F.]^>R&^-]/@A<_J[.SDZWQ1X/+(*3YO-"^Z<N;]T^/#QL\:=)TY"(
MN$B>Q$S$E$D960#1;OUZ==GGX[=L"QB'=-D^#7FO%3U,FHYFUJ+&L QI4#XJ
M\*#%P+,>G>V=[G:WG4;E2,;2\0@%!'CK _H.(:85EN?YU**@QDRUOF/JQ7^>
MS1QOY'^(?X(?V;@>);*XQ2/$1_J( 7F_19SIS&42XK]- CQZO\78WDZ8^MVU
M!F\ 8]+$"NS =[%<C*U9X,]P0!V04TH+.(%"[RRC['$+WHG=RQ7DK=:'3;$S
M"_"+LP/O)#!SN;!R7&U,3$,\>G&^X)V.YY1PM2&>;,M]<9[@G7;HEHHJPQ5K
M? =\(/:/^]L+#3O!Z9_X'O%=9\A6@&/+97.Z/\$8;(XSC/C_/?A=V&B%(L&Q
MDL$','>P%/5!S_A" ?\&.D/L$5B\TA113!)QFN1=*T\(H<)K0B!R[7W@_\ZK
M<TP@;B+MFM68?$?Y:W.2R75.A-/*2*<PP38MMM]OK #&8H*I _B(EA3S?11"
M[=01*OH^^Y*_E4BY$;%0Q!?@$D[Q<M2%8LVW^U#D+R/+KIXLETT(\D?H>L8\
M4"  4KWWK'#H0)M&H$J!]B<P!2:^.P1O_^Q+Z- %H]+Q@VY&GI)FA2'-"'.W
MCC!/)I8WQ@0Y'CSP[3_C%__/?[_MM _^#T4 %')NK+-DZIY89'+N^D_".;ML
M4+;.902\5TO 0!XQ^LULK23#8XLXQ!_=I%C/B+#LN6+EW >9G3K$=GT2!AC^
MX#28D-)4&O]'1SHA<3Q,L@[.\L=2[!E1'!1$$?=M)H9R&0NG4RM8^*.^,_:<
M$;AS'NW9MA]Z%-K?@!FR8;.37=+TNJC%]C8OMI@RFT,IVFA%'"74RZ=5(]RL
M<"\Q;#"SPHM_DOL>AWG!1+T:6Z8QYC=1A&!A>4/F;LT*'GYI Y6WT-[)BR0A
M@X .6A)JYH6.C"Z 7V_L#%S<(P3VLQGY%!Y*YTJ[G1?,JC^*"#0RT9PW4X<0
M/UA\\BDFM]AE[N^-Q8-M^0DD:2GWVMJ=DGD44T.<W'9,#\4$&^EIK32^Y=U8
M"PNT_AZV,<%)@&%KTAL'N!CB4+65S[=N86T"<BBFASA!%%%$2Y+-+E=CEVO-
M'&JY?1J$-H61S>YP\P_E,MK-RRCNCY8$FEFE(Y,H7L/.A;%'.(8;U_*RUE#4
M1NE^M_?R4HK#0VE:B!-KYH^.3\&"M7?6'.?=B=7O\EE3""A$71'OVTP8S5 =
MVR9BC^T1P3&^IA,<W'LV.,J6XQ4\"8WF"G>B$'G(D.2^.2>*,E0;8>H)<SIU
M* ]]YJ2V^ET^HPH!AE379C.K(8);_.B[(7LW3TJR[$+@M+R%7"R%\,**"$I1
M:6:)9F0;SWRP*S*76]A(;MXZA:C#DI">C]T(*^?036>NO\#X&'O  F7.5=:9
M*WFN$%$A_I#00#$1[L(UTM$]TKW%LS"P)Z#G-X$_#JQI\3BWV$1Q,M\I1!TX
M';0BA&)*97)JI)214O&HX7C!_[7(2$K23+HZ=0H!AI+CAW^P?-V(&OH^^;'\
M,+T17YT#ISL6S:ES[!1W5!C-0H!"_^0)?1^]HI&V_@E4B30S#U3FLQ"IB'K+
M1=%(0GDN52(723.YV2Q$+\H/J)KIL\Y!58G !$U44ZH0N"@<6S62VMCQ5?D\
M4[97'0IW"O$-U6%6(],-'FJ5K6I:/51SLYA^H3[BDDJVD:OTJ*M$D((F"LEU
M"_&2PL%7,P,W< !6(C!Y2_EVH%N,H8A.PIII5CVK\Q13RW'+DSN39ZJEKEN(
MH"04T/<QC28+>D-[[S)Y5>NIE&8AQE)E_RV1=V-"BS*W)W@8NM@?W6+;]VS'
M=3@2?\3N$L#>[!83&CAV?'>!F[>LZ.L04"V4:P5@$@5@W6)PK%\6WO*V!-M^
MKB#RWQKC74%M>*P%QA8[CWSIBZ\"$IFFR/LH5N-"M&<#NL$!H12BY$9C<T5@
M ZIP,F'5'H;7HU%O;+%B G2">Z[K/[&G=?1$@Z ROZE;B$@]JQZA&#,"T"A&
MC0 V6N)NUJMJVO8)4S[<5YB=D4%S@G5LC[*;:FTJA,8VH#< *M:=%"R9#6HT
M0VJ'6(SK%C]B+^2)6^=8M1X).TBCVMTUKBA); @#@Q(TW$%A>)J(0#7S$$X'
M.  OU)].?8\?J),+0D(>?)OYWHGOQ968_.!L#K,.9IS4;M2FIS(HA7C>)@P*
M1\N=7(XWRB@@*$&,&&2TPHQ XQ+4C;FIIFGL8B\(:'CJN"%L(<ZLP&,];G#
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M_OITI[%ES7B?%G8I69+99C_5&XLA#5J,!J/:V0:.NFTQ'E5/_C=9 M'0CO0
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MY9'RS^"N7EQVAFU%9]C]LC-LXU3W91B6[;N?\^T&*?3+L2J[I.\ ,7CMXF.
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M)S;Z>P-_!_SDJ*>)8DL/-9]KNB&.<8<!D6[@I K=C3["-7X<WEV<Z4%=(J3
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M^Y%]\C'_FX_-SW/;C,QKQ&/OUJQF7^_U (/9!S8$7:1WY,..L!F_;0-@*X,
MYL.:\'0&0W0KG^X, P:77A"8\<8_V''$]-1G9U*&YAFC7>&*/">$>77+@B_^
M<>\WM=E>Q @'T:)"+>!OE"-:$ N\.Q+\]#Z-/]Q[WN:7W;-0QB4Y9?^,FVC%
MQ:177GPG9IY__9';JH\D2.+B)\)Z"?0Z".RURY[=/)* PVHEO%B1Y8Q6N66B
M+YC(M4!/3?)O5NRTHB.+)))#$%%V0/CI_7?L;X4"_WG!G"ZF8L?9E1I;!.0^
M>T11_#Z(8K+\Z3USTLN3-!-$Z6"U+;E&\<&V_)O9LP^M3P:$B[4(+L%6F]LI
MT8JZEJ5I@F-3TG5)6JZJ,JFC?,M#$]I1>5=$$4]S_VZ3C;D&R^160*:4#XQL
M?OEN&.D@BZ9P X>0#8<LE\ZGKM73:TLZ#+PXGF=Q=@3#)Z=3YGVTAJX#)@W)
MV BF3 C%JK40<&[5E-I8EDD;0CJ;#(PTP.V81!X.[5A/:>B9K;Z[RGE^#$/;
M4\Y+AS4D<50/E*HMI6H-9%M'@0OTBA"AJ&M"?1+/0Y+E["?\GN6204\H)4NA
M FUBD<2UM ?#VRDT)""WQUP"AJAH",52)C=/$9Q,- :;ADQT4$':Q[/KQ]E=
MG%#F!@+;J=K@:/N%6A1ZI_\Z&#I>;0_4#U/*WYV@@E^GL3LH#2Z"=DUKPM]
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M^>HVSO**&U*16)Z6ST:.L'2V.:A_@@ZQUS.V&;'CYT60\DR2KU&T?/+WF0=
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MR$\0I?3$'2QC:->M;'\?BZ\*YIPX\(NP=,)"#,IL3POKO^>G(Y7EID,?9!N
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MKPGEM8N>(K6H)!$P[<&<EM_L%H8A*L"[I29U'M(JPECS55&G 512G21<UKD
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M:Z(TF^HY86PZWL'HFPNM(TUU=TFW3\]GB\1_9&CZ8;D0'Y^M*,37YSGZOE!
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MAVC#EMW9V:%!+[36#YU<-7>LQ/UKF]9I@BKMCLX9$9NZ.9R-#T<-9W.:H%4
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M?>1P-\#0>L-E9H+G&\+;'87W&3N<3F[QSZ,P>0BV33%([+'>2"ZBM&K$3:#
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MH76ON\>Q-$FLF^:J%3OQ%OQM5PJ>W"TEX^H]B'G&AQHQV SP^G.M/-UYGCR
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M5FD8&_962K\-RRL^!R/EEO<<((D+2%L:YR21N*.BWZN.-*R3:.$EANH:1OA
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M=+)I;6 5\4"!L<J\#CA8+-F=O90__N#!"$W!X\L5<K3\$1P80::&L\;$I&(
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MYP%B"X"3H7'I+[1+:_UU!?>.1[PF+,H&1GM%AUL75_/W>S1)+K!<%;3>Y,1
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M*8Y0^%8$$@TA^@"1-<911X";VS8%5)6TH= =X  S?XD<#L?_&3K1)?H-+R=
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M:9O"A]JK,>9-^,Y(54$S<UV22X'37CQW$9QGEW-& 0Z?E_%"8%QQ6.]OEGT
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MG^:G0VQ6+E>--HA+X@#FU+-7(;<5??P!PIP#0&MT]ABP[7,ZK6AK1)>US?V
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MW2X=+_K1\5,XBV.8Q->D3A-TE\$*+Q 18D1J48QULBS-WLIC<Y)""APF8Y*
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M%\!<HUU_6C5PK7U@:C).\'M3&@CC\[L+#OC9R$/D!?A8WP?W6?WLP9_@!+_
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MB5*<YG4+(R]TO6U^*>2V>(1Y!/,IP-26->T7C8%GW!F4C:SF&LCIM6U6!6=
MS<KBAWES)/>NU P+VD/"]#U>OCBL-[Z6LQNTZOX\P_E\=S<7\Q4X7\TO%ALP
M^[2:SQMW,XQ;.C$=E59,8 )4GOJK/W+Z! ,G2%8XQ38BE3KC6>!>^O Y?@P/
M!Z2>V39)'7\%X]1O%];L78>ER9LT30-E%5A["Y*@3O.(I#1CLNN,['\XAS#^
MSQADU$%.?@JKL2HZ**NPTNS*AIJR;\9#'%PO>?D400<I?_/H!)D3)&8"V=V-
M.H=L.9AO&^8=P$/6 SEYCK4'<@1545DZ_G"5_3!<!%>SET5(&C_4P5QYA7ZI
M2K?@(-4GO.[^E/(K'(X0A)R'01SZGHNS%S8A+BB-'*I-B*]2)"]G8?C+C_CJ
M[PJ'0)!3C_[PO(70%?KF%4F;?>5634@69&K$ *$&B).=A" C"#!%0$@"7* F
M!$%(_@P)65*C_R+T?2>* 3+>('YT(OB5G9-!#? H[=" 61Y0RS]!WMQCZ*.=
M:9QQPMO2\<-MXGR-9T>)2L;"]^QVL9E=@?5F=7>^N5O-[9Y92RNXD;4D-1<Z
M7I2@<_S)B2+DP<7+B#PY'H]_ST=6#O/'<LJR"NP>EFD2)VBO@+.J"7504+,=
M3!Z,%/HE()4I5#RM._>=.%[N<MHYZ?DSC+9>#&\C;PO+/Y:,=3]?I2:#C>"=
MDJ2LZT-Y-T#Z68WE#0)!P[=5GA_U?0V-9<UBF,!JG9UYT]LG$M/SW>_#H&50
MZ[;6MG$5U6PO -MSH1(II!)F/;R&?.<D<D@4IWN/DK7U&L+ =#QZB+ ,.')>
M1*L1:-VQM+&]T@"$:I,U=!X55_W*9\8!R3U.DR 9$_GK7.=AG,1KO)$]<V+H
M%A7<1DMV&"B-E6.\83*S?(*_W"TV/X/SY?7M_&8]VRR6-^#V:G:SMKMKTP27
MQB&@AOD;FH-!EKY[3+\N@<"%K=[C'AG*%D]Z),04>?T/4WM#] 7J]&B7JNP=
MY2@HG7**(SMSJKG",Y_\';K5MT!AJ-D>"S*U87;%1&.!E0"4: ULZP"%T[CU
M)Z?LNC65F!;M^Q.!"@[BXM%J.+#4]J^@KF,]8<SV0CK[[$0NF=?E 7.,<3"?
M\)[%<;K/?F>HAI$6X6S8(KU#$%A@KZ&#'2;R^ .X=+PH/Y9"?YH[V\=\*Y]Q
M!$0$VY_(.!!D!$UU*4$Y%$7_FF=X;_= $CW.7NA"8ET25=8$:T3-=']\XPEJ
MXSWKT4;3%[D]X$:])\ VOKO1D=CX!L=5@'+!#LRSXZ-WQ;H7$^L M_@H'$9[
MW><?(PIJZW,<933,SS%K _QF;-#6=S<JY#K?W7@S/>B[TV<.,K%^#'U$!C\
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M3F(J&!+0:^,Z5<]T* 9<"K)77CR2'TOC8+Y6>%<(UH:G (V/FD[C[AU;132
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M1\\8I'(=N$LO<(*MY_BC@H/%Q3!"&&*PRHT6K:>'E1ZM-8J@<\:LC)JK,'A
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M^W@S^*47@/6O*7:'+B%,OK*\?>_JI!$A:@Y-U8VY=5[(J^N78;32[[.TJ5N
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MFG*)K +_EVALA:^'=A7A?A\&A+'FE;6?GXV#XEZIAE@].VNCL&(;-RZ%YF$
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M$=, CGXT2\R8:CK3"C[!("77$Q\"DID[\_WP,RGQJ1G%7%8V]@8\@9@P)%U
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MNL#DJ.*127JL>)D 0Y,AL'YQU+!GV6&05Z^0$=2V^%YZ@9= LGXL@B1?0/(
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M^4_VDQTV2L_ :\)^F2/#^!V;I14<IR(75VT'W$.2H8A;/5%:1Q28!C0:L-)
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MYB@/+/7V*&_RA#QK.E?%<E\_%258SCP#K1?2U]/.G%=L=1\O'8-\*!%.*L3
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M-M^8$!_,=9?4%-H%9N\]!.WNRS=44+E_P.$?%Q.D:B[\)$,A-@+'C,CHF./
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MR<6 5\BF2U R;UA9W5X14%=4/K;*8$!$^X39<([9_I$K"NE:J!/>I@(Y3^J
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MO2!:DG#SYG_$F__YYMV;=1QO__3^_=/3TQ_F]&^B.0Y11))PCB+V@S?OWE&
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M"DCL&(=30F_1U .[05314Y>*WZA]]'R[)ENZ#:+)/$X\_P9%B6^NGGKX+)R
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M&L5V!->*RO5]1EJ&[0R#<L[TMA_/0J V@KWH]R'1;GRC$:L$Z_0]4 C9TLO
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M7#*FJ,)1QYE-=5+9+#-*Z$%3H7U$*92..T0I;HAVX3=Q5".0"--NNX$\LT-
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MT69O /5,C8JQVBAC[D.5/IB^PZ0YC-D+PF(:W+"-$-*%\'&?UI]C9-&["N6
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M\]LT#&FXALF&O>\.R^O.:!KSR5M[5P!4NUQDHV\L>7A!Y$-TO?T0W>8-K)M
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MB$@SDJ6! +HC8N%R(;I;[$F;1%&RX325FYKU??'3)]1Y@TU]E5*Z)QJ(TL7
MQ]*Z'KK7]2"WKBV:LX[$*-Q /WE:)/285-22*%T\N5G:>NFZ?B8^!<,FD]S0
M<WS8YK218B=AM8%;U6;1NNJ/;W619_@1+ZAG-Q;M+='KYDH]"N4MRQ6L5:-[
MQ65!BXL0H<N DH:B>.B*VTCOJ^)*RA6J3Z7SFV^!K_G5UB M(Q.001)&!8+5
M/(3BLL$S#HK %1U##3P64R>J")S?)EHT33GX65(!9T_GKRD07?O2=L+#ZV,-
M3+:!\'5&(_A3?=X>I=*:V7*'8REU?:AT#5$AH?DZL;$UP.D;B8:UOMM8D)K^
M_MVB$)/%;>R%L:N+6GU9E5SL03XZ*%(]HC.]+^5ME[*^Q]"LTLZ5FMY-0QQ$
M>,XOK\-5XPJ=3D*\ ];:JACU3_\F/76AHU]YY=IE,./T? U)U,_(.S,*7PUJ
MB_3@0K8]9YDW+FI([@ @Y6ZNB;WK+Z2L02.Z\O%3PRTZ6:U"M/)B5#X[^,(E
M9U%;)F'4A[QM\4#-3.KW<+\F0;J^E,V'Q-U]XL]B**>\#*DOQ%@:25-C3-27
M5%$#KO\+^]>EKL,@7\THSWXUXL>0S-['^:\H<A?3M*!\]=I2[TCL^8,.#$B1
M_%)4&42\4(/%7"CP!0F7",=)>%CCP/2UB<+74$&+]#1FI F<!B<.0\.:QN0R
MJ)+_0MQ@<*G#39-3<XPS0BE9S9=,J<M_)Y!Q:T4WCYS,E(/S"K8XY-\,]<QL
MHO#US&R1GLZ</-%-V]$UN[:J,9V:JN2/VSZZDSK<2$&-@+M.$5EQH6BA<=3:
MP3SR^[$E<8 -/G2?VY'F8?WR86 '>V/^W(@5T:KD#,8XIID<Y\%B0"K99MF'
MK*B=!_FK]LH+V6"X95VG>ZWL[UQK4X->5B?^:2@E_P8K&+F_X%3X<-- !Y4O
M.F23?5S>;B^B-!AXVN!LN-#4GU'$]F.PV#?I(.Q'V1'$*FP&65(B3?:KJZ$D
M9+ 1L,/4Y2%%Q^PNYK7"REP? *?ING"ZE9<O<L<&TWX+?F%']3XR#)9"#C!V
MLW$*JRZ[?$/;""V$'I/W;DF4<%.:'?>5F<QC_$C9CH-B\WO&%M[\WJS73 [\
MLAFX9O\96:A&UR(#O;DFP2,WB:EC/%WRO[924&>!2M>MI11U!G+#"P4WF-IZ
MB,55#F->XW+FQ8=&7D-5U&["75Q<AJ6Y$L(%KJI_+5<>>KDRG(9:JE'6<*+J
M(W6&H(E.3&N/U(_;OO8I9JCJ>Z>>0CG3>BS^; ?5X[?"?8A6H\K>1AVIC:6.
MUO]57\CK74Y+_.ZK_8VCL8,VU8TD.IXCX%!5FR6F4<D/GAEKO*BQV5I9JE^T
M$R$M6J@Z_4&%<>UD8=D*Y+Y4'6T1GG[Q?5..][!#N<-5UE?G%4S &N7[K7F$
M_3]'GB01#E"4/_6^U;\UYI HWQ]PD!:Z-3\S&F^%5E0:%]\*$^3'731^J.[Y
M5<#4GM95:#A\[,2M5]$&MF^;60\SL$!%!%$8_S)]"JCSL\9;V1D3]*."NM+_
M.JAJ'9ZCU(XVW68":%BX@W$1%SYZOEV3+36+5U>G39,B1-T9FCYTQ&JA#O$^
M"XTK!)L.K,'O*\3/!'5^USX<*K_K*P0<A*[,[QOT2/R$G^#*+&_ZUM4MHY/M
MC0N%&\$X.!,J/KXAAI/H^&+?<$!"[D"G$]GVXJ+^])QQ;85.=C.^8&#73 6S
M*P7N<K>*]PDE3L)9<S>IB<EFXX4[LKS%JP O\9Q>>2;S.4F"F/[]C/AXCA'
M3:$.T](]H061X@.O$FOD[P\:8#7Z>:@@4;M[:()V>C/IUC[>=4-#X!!^L\Y^
MFH6$>I7QCN5LQZP8X+<$;]-8AZ6)>3(870U!U-ZI1;,OQ5( >8.*FU%V1EB!
M1U_B+F!T)&Z-/2 EYR(O"\<ZM,BLS$3LPN8BE\R6G%Q?['("S]!#?.@+;\'D
M-B!P]LP$8F*;..9NF&.9FFMO8\>2"M$X=8G$RBL66)%%90.I)H"S3,H<>A0E
M[*GGE$1QI! AZ8+ATN"U\[9S]:[MVA4)5A32AA%HR9EL1#%J[[&9:?J)R4;N
M8I48*W9-@,3M+.8VW6T3%X19HP[+!D<1"7?7)$8JQJSY2Y<FK(N/@K6"F2X=
MK;_  ;6EF V L.B4B;",VS,3\DY_ )RI>W87>D%$\474][_E@4NZGNFR@=*(
M:6C4_"LKI@^4-)?;O&/+%#4$5AQ5.PM@::O95ZJVUN&I)2$&X9*!3>YH+)=N
MB%N_W$ O8GN%O C=H#G"CVP)T8GG,X\_.EU[X0HMILOE9$6W1!1/?)\\L5])
MJ;$&V#'XUXT/<SHL!'N74Y'U-8HI3<&*#4FY6Q_R!J?+*T*MYV$)DUB0DR^0
MMA9@1RF=QN+6XZ*^':Q6-ZM(/'\C9LV8@@BE-_^YG[#7ULF&A#'^G3-=2LK2
MP$:[D^79!98[HGF3P#&ZPH^\ASY51<RT+8I0?!^A9>)?X25T+8T42B<5X<9"
M5^.J?LBDWJ5 *U.AH(;39850Z,MD![+1[G-99L*-%]=] J!8J>/-Z*/_]A'G
M;K 0FVZ YP )E./>Z')<A:K[U9'[J;?%L>?CW].:D81"O"7+^(DR9[)88)ZZ
M#BQW*93CEKL<5Z%*;:'E7E!.Z.Z1TFA';_#E&0Q7KJIG^G-7E#^]%<B>+/Z3
M1/$&/DU6 N'PPS"MPI=A*=0P9D6I%Z@Y\V*/4UA4R.Q"(G5-DX4U4FE*LTJ_
M$E+?D%^QB$\4GZ  +7%\2,B6BYF)/AZII,3,@)N^ZR0KG0?\2EGG6J_@'(JE
M//,*<-U(PR1$WG1YY070(VH+@!VG:3:+H71++# !M)Y"/6DSK0YG_8MNX#V
M*O3!"Z;&#KC4)!7I3+>(35$-5BG%C)3L$/I&@GCM[^JR$IP <I <I[ (Q2+)
M!Z>A4TX:\QELV%L.UVG:9/>>*3  JBVEFT,XS[_V"JG7A2,9-"?>TB'=C>\U
M=MA/JG_;CE$*%VHX!H+NQ?WOJ&K\V]3!_4K(X@G[/N55#32.YCZ)DA!9VEIJ
MN/6SP%Z?8\S$K?$: [#%7!U8Q12I&^2SUK@SCZZY>)G4+16QOJ4$2$SSD!OY
M(%^O+ ]-,933"K@6[]"G\:I4@^QR [=K44.67YOH^N^7E"^C0-6.9X7213 F
MPN=:MV%R<TE3WEM%^]O*N,')TTKF=#LNIU<[";66$*8@P5DIBS ,5(I'"G_N
MV$&1Y&!Q?6X"2CG!M]2=B._LEKHUXW!Q23.R70)6@53O@HC.BKD287'M2;0J
M;JO88 HPKF^N;YD2J9BI\B=.37TG^ZKK@TLN?FTU8-5,M708,"G"U8\1OK88
M<-)BX*\W210AW_\KPA$*%<Q4XX>._:IV1C8O%;")@&I/W3L<LX[>E\$"/^)%
MXOE O76;X8[*3+6PI_]"VT9BON-XS=?"DC77>'M'SH,8QSMYNZ4JQ0Z,3DQ8
MIQH+A=G%/_W&4@S=Z1JC0UWM=+G$\V;KIB6:-NC#%D,K7QR:PAM6Q@9D_@ZP
M1G-YK+"@[]+;/7JP'5*$YK(7<TVO2MQNZ#2N[$ Q8-]P@#?)!HQ[97@..X@+
MV5=9L9OH%"?$>X9E?0G>(%E?7O&(>X=KF4K9US#]ZAD]&]I\![GPYJR>(P%/
MD12B<>)_J#U1BF^U17:Y37"M%&!/XS5X*])&%(XLCKX FQGER)44$,64S*[P
M.(:1;;U&)D$?)P:/%84I L@+<;"ZP,^\(IY3?4.7:?,10P+[ $_-5H$K<]?E
MN/CRP?#-BQ,V:N(,7NHMB 9W?U0X2LL<<]T_@!$^79Y2I)@=\MBGE)V2S0;S
M:L<+9,=)DL4Z,L,MS4RPB>%:,O].U8_2N9PN19U\@<4M@7!DDI9A(=Q$;G,S
M?1G,0U;6,9G/P^1PFEBUV"*<8SN=)3D)U0[ 3;TJ\8*9MV-W^GL*(TQMV&05
M(E2IFE$K=CZ [4H^%E4\MT)0;F4HM4SYU&(5>!J'M!SXFO("D'Q53CGN?;=*
M*0ZO(%>1J(,9H7M*ZF\H @&5OW 5H]?8*4P<E>4ZBC8<R.1OEDTOOUW,+WWI
MXKK1J#@E%I<75TN'4VHN4I:N0K9)\Y>#8IA@<>-M.ZRY-Y5/$V>IL3Q6>4+"
MD#PQ;P782ZU"=Q39U3S<BYYIC4]N0_-51_D0L3I+6"!KAD),H-N$2"(=]CFJ
M=/\0L17*H*GU!F>+ND"R+;_SOQZPW6R416&=<(%X)4ZS8'!1]G^0XGC]*^?^
MO"KK&Q8.V99"H5%V>O%?'")Z3;%186=LT=?C.WY:..$JG,W[JJLV4ZM\,SY!
MU%8-%U>&\ #2@PG/LR9,5@_^*JZQ'3"2' 2+*6LVOYDCM(@NZ&+9(J+\K0-8
MLF(\X]NB$KS3#QP+^L)HU$]OLSYI[#T#/"6C!MY%> ! AG4V.>H%*T@4L9M)
M,^+-5^,35.-7W0YS,0.36X!I$D>Q%V031"P\MG>A&]V50)Z18&UD=>1\'WAI
MOZ+RZ["=W=J!;+R;MXN+N8C[?F2H+$6<_B87.1]  IN!L%J9D4L()G>Q_\?Q
MK)_X+77*YW$2(M.N=[<QF?^Z)C[E2L3Z"\8\)<%23ZX.9-J-Z*O<D'\T;P6@
MX<4*X-7T5(>H*\?OX&HJ4VA^+Q#/X'HT12>[XF_Z:\'5A-B-C&4VE$3?ID9.
M LC;5-C6NW -I*.-NH*+A&I>:7VX^#S24Y@H%%@KW0]+P(?8^DR2^54V ::M
M:(GMU/<B>JOY[H5T*?$TO,&KM8V>.6(\CJX+JJ:PA5$@R0MPTK-B!=LPN?57
M.C6X4XH0/73VV=HI9"M6L S;]2&DQ/<*6R!;A&G>BZBE9M?';!7<Z;71T%"(
M9R1FKX51,*W"#,P>I\6FM2LB<+W=.C6VP<R5&&24M7F+0HRB:8!."75@PIAU
M0I_E,N=H%!(YI8$Y;B4FQ7)YSF@8O2_I?@E0K&OP4O+NG@B<X"2 C4=P,IP!
M\.^TK!S9;$@@E)&YD:O!=QUX4K%P=>:X'H:^IS^-FK&1KB1@3[@V_8I&7$[N
MQ]J>13.[0%K\Z8BQ0HX5_Z(9A\MA1%+*6Q2?@$WF@:3NTPD@ZV? 9Y:L ,"<
MC*&T@I(U(-V/,!"]\P!T]W9-UQI-DGA-0O:F;%6+:\B&=<&L/9&)5;G.-O!Q
M9H:"G7GA-.0;=O&SYR=HAD).M%4!"Y&ZNIF:2UK,1]<]Y)LTLI#ST\-.+F)S
MX1A [>,2UQP5M!PN#8*;7DHJR_=!BWMZ[J9_&,$/I=2A8"S2U^(N6'V-FD9\
M#4D4Y8G24K&/\A=CL+F5-<+5RRC5QR\6F/'%\XTWGZB.W@C#T#>7(?^@JG1,
M:SCR5,KILA"X 3]%N_"-8=<J< ^J0L?<03IC[>91L(AR#^[4B]8S#]N]\HBQ
M#BD IN QM; 1JN43H+!9QJVH#M*2I"LHAVZ\U?CGN,+G--DD;!3'(]JK(;3S
MVX!A-#NUD3U@Q3WZMYF(SZ<N. *9GX 6'ZW<7=KPC>E\E> >6$6/Z?-?P?4[
MD#T+\9RN-*V/M_<T*(%[1)%&1::Z*OAI(-=R,+D-TZ"> V3%*XPBZ]0&P005
M"]3U%$&6P3C.W=L=.NX[I%1)=3Q_IJX=CA"W*'D;$SL)H<VHQG08M_,LEZAY
MZ$I%GAE-T?GS%H><<4U-Q01!*>''@_=WQ<O.Q=![RY?&3.,TWB4EC+;OAW^V
MM:X^ETG/G;^;]JO*OBA_.((3J'G!.?<A&G%+\[XI,'C0#[G'C"X80P^L=/(@
MEXQY, 7BR) 3BOCK\6R0IJ7GLC".DJB(XBQ!;.K).:O%3R_Y2ANDY?.A[XVV
ME>?O[S"9-"KRR'IH9"62=T1)&L*/!^]-B9>=BP*J\K/_7A6'1$6ZQ'3+^UZ0
M#VU\JY]LQ2]R)UG7QSWP">/<BJ=(GNP.?Y+UJYL\>>$BI>C0TR[B78OOUEXP
MW?(:W<-KZJ'5?V2K&X:C5:@>6NUBE.^U(0-'PVZT0JWM.0,*KTK]-]SE ;M5
M?FZT9#3"P8"+G$5\N7?T#RT45I1ANXJA*.S)8ABEPAAW'5@ZE3@2:?%A"<&"
MK?G:VR K)1A62'1J.1JW17GVHPVIF%3-TSO"DH0;=GWC4=W[ ,>10D%BV_=N
MB]F$PFA=LJNTY\9AXP83U ^P7-R6%*UG9?$]5WONL8.-KR]"<W6 M4ZO+RW7
MQ'PP8-]P@#?)!HQ[97B.(B^M[*NL&+KB2X'UWC,LZTOP!LGZ\HJA!V4/UT9*
M7\,@FH)HW0E\_GNT:'9R[#3"E40ZS%M$8[Q*E9WN*_/LW9>O">_5Q@>OACB(
M\)QG&HPF3"2B?X3JZ$#(;HY5^PO^.5MM^CPS4M5N7<2K?DN+&]J!&8J2?^6/
M+/FJOR.6,H$6$WKF>"O$?\F>R"X\'(Y+[U77-43?TM%&4%8))Y/?^N;#2#7?
M3:!U!'H-.A;/R:OR94#_B>Z\9U1Z2=9K29V!$L]U!^M/+<:DWXAJN41S5G"T
MA\XJQF[0G 1S[&/.>OK#=!X&]#N8(G*7K:LDQ%QJ7*7(5K!!Q[9T8!)?($HB
MRTCQXH3"VI7^V(%B=%'D]FG&@KYTB@#T-NE@+ T)8OH+1%>,(B]8\$/H/IBC
MD%IH^JNBK=8:4T:BZ(!C9\E*B[#HI*3+,D1A5HT:2,5G)FGH-3<&ANBK4G:-
MP]W?H6H\XUY1N Y288[KP59O-XG?;HTD\?H J?< :>X@O3Y :CY CK+;I_:>
MUSG*W(UH.:/W\D?>-^(.A1O6P2>PX=L(T;A)D=?V-LH#RD6L@S,YCASJ&_1(
M_(1?-0\CI'3C'8W FGUH@1O7#D'U5&Q;G+P_W U%PV]J ZKF^<I!<F-;I12"
M[30)23G,\[[  =U&V/,/X4\+&=\B+*Z>$:5W3]%4"EG5MT><$\1II]BB2;"X
MY>:/VL'ILH'.B&7)1LV_LI+Y#4J:R\!GQ_XHZ@>L.&JCA!1'TO@^"ME06:71
M,Y6/!L[X^B+A)ST.U2A)'K(@/KG>NQ!+^6%2FSX%:''B^2P;?Q9B*M.MYT\V
M) G@7XAD< [(79!QT"49">RM&\C[FQ<G(8YW9_#O(@(DHY5HF56NQ]0>Z+H,
M*$3Z;PM/6P(DHQ5AF56 O??U,K2C",63^6\)CG@9*KW-1Y@]FNW7F)($G:,M
MB]91N$];SO+\A.NQKR-WY@-%,V]7O_@;R[8$>F3;M,P6P*P=)2&=)!$EDKV(
M;1ZH4\N(/_'"%?7RY7LZ=<%PX:DKBZ63$8"=]/L/-[*TLBW!09QFM4Q6(>)9
M9WJO]B)H2B''3B#*!J=CD?*11RE BN_O'3#58H_2P!R=:;(*PC>>E-0 PEA:
M'5LY31<>2_2)=Q:"CPT(7%WQ5;9/J2EK X\<!(U%Y"O$F#I .$Y<$>MBVS:"
M?Z0?OF;*VUIWS\)?J6?!4I&FP:WGLW@K<]^3#0JO"/57@*U,![)ABK75>^YB
M'Y2Z:R4S4L(I0:7M6KR*3^(T5_\\@+[KJF >Z#'3*G4ES@*&K%XC5K8E"Q^T
M@JHO;]*YTR1D3#@A84B>Z(7KU-O2W\2['K:S$+63/!_HS2QF+."<2#@U()L-
MYDI[@>Q-PE+!?"Q&7<A9V.HVH*,]G5,PF<_#A/<1X/:KEZ.]&?.Q:(&0LU"Q
M.%TM0#&#DY-;F'!LY>FX$]WXCOMN#NK/MH0Z^'G.ZA4)5BSY] P]Q-<DF*?G
M$[" VS"-3[:M?-,?8RD0JX.VUYNM3W8(G:  +7',2L#-BM\.98AWE*X3GPVO
M2K9;OR6F;IXN+H53^\WOC'(F8+7NK-_(0Y*7RF?5"Y,@2/@\X_TOV<#3G*_9
M<0^]8 "*W):M*JE).8T>0!ANBGPJ2RAL.?9__ 4\*I%^LN._],(8LQ0D6VJD
M0X@KKPQ*?[28#QN$Z=_8\Z8<-VB;A/.UQ^;^D%7H;4HC#I127QO!*;V;=H!0
M]VI;ERC_:"H!1C67O!5DS0?1I^ZJ\E[:_QZ5TPN>5RPA+5<Y_]F4$V8 =H6T
M"VH7BK^Q\(JJ@-C-&2Z_QXJ&5X6?0Y"YE6J-!@2N3U)U/1=)M;F@0K4,^H1X
MX6*Z/,,AFM._B$[7'F8=YL'JHCL0N/6+]:0APS<PYV7@]D;VG(5Y+=<L)T,>
M=5UW?&0";]#',U]#=JV)XF\H7H/WLI-"Z2*W4<TM*E>!R7#1=;D&IZZVOKR!
MZ06A-]*/P+*60CDN6<MQT75=1S.5UPDSP--E=8;['3DI, .\>:41+<>@'=)\
M=UU+TDS^#6+>%'M$V%-^^)OT8:$?PR%%R+#NFOI*(\=UR&ZZ_8>!SL@\K?(-
M%N=!S)\F^1 GADBY74<;,*50D!0@Q?O$ N$]W *XACA0:>]$:/Z'%7E\3S]/
MMPW]QV&WM +5, ,">(*0D#FAE0!1[UM616/8AFT78N',=Y3Y*:-D+>NH7TD.
M:U'6HY2A-VB%&1^#F(VV,]*?1H!.;H&RVR1G=3,KP#/'Y65#K_/,'M_N-@_$
M-Q)*&9*;7:PJCLKJ@:,1ZI:6-08!L:P<D M_654"Y95#.;VJ_,^2(B]P-/?\
M?R$O/ \6'0T,NF4A!.K*+565C9@K;LJ=#P:4)2^2@#O+Z46JD-X$<+*T@A^+
M]&0X!9?KJ2K'"5W&@F>?^IZ9R,J0QG'N5%8/EFRIN9L0:_KH7]*KV_/?45N*
MO?0&JD <EA/<M66J[-!/E#0+Q11(2BTQO?23D'7]Y#WPS>Y@K8#'L8O:>:.?
M!PFRJ2ZPC\)3>EJN2 BQI<KPQG4(57B12>:G_D^=G/1]#9NQD]<,<23V3L".
M3#Y?7-B[G*2#TWE!?P(3;JK"'(>5$W(DOZWVG#!:IRE5'V@Y%:&.(K;3PI1<
M5+T_ AYL\.W&\_V\!0_ >52&-Z[SJ,*+7#H0;VUZPCG?H'!%?9>O(7F*UVQ^
MG1= . W-<,<0%VKE2RZP?@='%O1GC7P?3DHE<.,XE)KXD$O%030A)_T?B1=2
M6/XNO0V G$95F.,0D) CN90 *CNUH]PLA9 W5 044PWH6(XD,5=R44$$'O0O
ML6G&"M --@,VDOM1G0FY2(RC"GKR8",/0ZH<G&P6Z$"G+/DCW)V2!<23:CO\
M47CA4HS*Q0@0@M#=6G?>\^6"K@DO\9Q3";;/1)#'8A [^)/+#B(\H2>ZR6)!
MN1=E_\/6T9;S)BNV)J@CVG&-3,G?<WM/=&ZCZY,587T:M[ ^'83E,$B1$71*
M_SD-[\A36Z63HJ@*,,?AP0LYDLL)(%QA)"5^K$[#64@><5!M9&TBJBK@$<JK
MQIM<:,Y2)C+"9B2*/?_?> OD,3:"'95[W\R87%[&P0SE5"1&4H@\8_F4 (TA
MY%=>>2Z _I,BK@@+WZ]) ''UK0$;R=ZH,R$7B'$T0E4>MVC.Q^1\_/1PAV/#
M'/D:L)'(H\Z$7!Z]AR)R4LZ?YVLV1-DXG;L1X"B\Z696Y))Q&%W@C?Q8E?8C
M.O-B[[2SJ9I\A*@1\)A<-!%O<K$!!!:$%51_?L\(>O BQ/[K_P=02P,$%
M  @ ,X!N5_+F4,D>$@  K1(   T   !I;6%G95\P,#$N:G!GG9575)-KMX6_
M4$.19D Z0D!#%P0$-AT2FI30"4VDABJ];"$"(HB$*J"@=*2W+9$FB$A5Z5UJ
M$NDB50A(^?$?I]R<BW/.?"_7&G.L9ZTQYGLQ?;$$,.DA=!$ " 0"[ET^X&(6
MT 3 5%345)1@:FIJ&AHP+3WD"CT='3T'RU5&" \G'R\/)S?W=4&)F]<%Q*#<
MW+ [PF*WI&1D9/AN*BC+2RM)W):1_F," M/0T-/1LU^YPB[-S\TO_7_610?
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M#>$6_Z2U#)D!P_'F"LZ:2G01>F]QH=D*RA%,+L]JL=]U8O DBZTH*#351J^
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M<BYH=&U02P$"% ,4    "  S@&Y7TP\LW28$  #)$   '@
M@ &SI $ 9C$P<3 Y,C-E>#,R+3%?9FQE>'-H;W!P97(N:'1M4$L! A0#%
M  @ ,X!N5Q':@@-<'   E6<! !$              ( !%:D! &9P87DM,C R
M,S Y,S N>'-D4$L! A0#%     @ ,X!N5_O/':U@$   NLP  !4
M     ( !H,4! &9P87DM,C R,S Y,S!?8V%L+GAM;%!+ 0(4 Q0    ( #.
M;E>F PMTPU8  *6(!0 5              "  3/6 0!F<&%Y+3(P,C,P.3,P
M7V1E9BYX;6Q02P$"% ,4    "  S@&Y7 6=-*DS:   MQ H %0
M    @ $I+0( 9G!A>2TR,#(S,#DS,%]L86(N>&UL4$L! A0#%     @ ,X!N
M5Y'%F<QA5P  L\P% !4              ( !J <# &9P87DM,C R,S Y,S!?
M<')E+GAM;%!+ 0(4 Q0    ( #. ;E?RYE#)'A(  *T2   -
K  "  3Q? P!I;6%G95\P,#$N:G!G4$L%!@     )  D 9 (  (5Q P    $!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
